NOVANTA INC, 10-K filed on 2/28/2024
Annual Report
v3.24.0.1
Document and Entity Information - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2023
Feb. 21, 2024
Jun. 30, 2023
Cover [Abstract]      
Document Type 10-K    
Amendment Flag false    
Document Period End Date Dec. 31, 2023    
Document Fiscal Year Focus 2023    
Document Fiscal Period Focus FY    
Trading Symbol NOVT    
Entity Registrant Name NOVANTA INC.    
Entity Central Index Key 0001076930    
Entity Current Reporting Status Yes    
Entity Voluntary Filers No    
Entity Interactive Data Current Yes    
Current Fiscal Year End Date --12-31    
Entity Filer Category Large Accelerated Filer    
Entity Well-known Seasoned Issuer Yes    
Entity Public Float     $ 5,033,820,322
Entity Common Stock, Shares Outstanding   35,845,462  
Entity Shell Company false    
Entity Small Business false    
Entity Emerging Growth Company false    
Entity File Number 001-35083    
Entity Incorporation, State or Country Code A3    
Entity Tax Identification Number 98-0110412    
Entity Address, Address Line One 125 Middlesex Turnpike    
Entity Address, City or Town Bedford    
Entity Address, State or Province MA    
Entity Address, Country US    
Entity Address, Postal Zip Code 01730    
City Area Code 781    
Local Phone Number 266-5700    
Document Annual Report true    
Document Transition Report false    
ICFR Auditor Attestation Flag true    
Document Financial Statement Error Correction [Flag] false    
Auditor Name PricewaterhouseCoopers LLP    
Auditor Firm ID 238    
Auditor Location Boston, Massachusetts, United States    
Title of 12(b) Security Common shares, no par value    
Security Exchange Name NASDAQ    
Documents Incorporated by Reference

Portions of the Registrant’s Definitive Proxy Statement for the Registrant’s Annual Meeting of Shareholders scheduled to be held on May 8, 2024 to be filed with the Securities and Exchange Commission are incorporated by reference in answers to Part III of this Annual Report on Form 10-K.

   
v3.24.0.1
CONSOLIDATED BALANCE SHEETS - USD ($)
$ in Thousands
Dec. 31, 2023
Dec. 31, 2022
Current Assets    
Cash and cash equivalents $ 105,051 $ 100,105
Accounts receivable, net of allowance of $571 and $995, respectively 139,410 137,697
Inventories 149,371 167,997
Prepaid income taxes and income taxes receivable 8,105 1,508
Prepaid expenses and other current assets 13,360 13,212
Total current assets 415,297 420,519
Property, plant and equipment, net 109,449 103,186
Operating lease assets 38,302 43,317
Deferred tax assets 27,862 15,113
Other assets 5,617 4,414
Intangible assets, net 145,022 175,766
Goodwill 484,507 478,897
Total assets 1,226,056 1,241,212
Current Liabilities    
Current portion of long-term debt 4,968 4,800
Accounts payable 57,195 75,225
Income taxes payable 7,767 13,660
Current portion of operating lease liabilities 8,189 7,793
Accrued expenses and other current liabilities 61,056 63,044
Total current liabilities 139,175 164,522
Long-term debt 349,404 430,662
Operating lease liabilities 37,345 40,808
Deferred tax liabilities 16,305 17,194
Income taxes payable 4,435 4,355
Other liabilities 5,932 6,085
Total liabilities 552,596 663,626
Commitments and Contingencies (Note 17)
Stockholders Equity:    
Preferred shares, no par value; Authorized shares: 7,000; No shares issued and outstanding
Common shares, no par value; Authorized shares: unlimited; Issued and outstanding: 35,814 and 35,711, respectively 423,856 423,856
Additional paid-in capital 70,180 55,155
Retained earnings 203,462 130,584
Accumulated other comprehensive loss (24,038) (32,009)
Total stockholders' equity 673,460 577,586
Total liabilities and stockholders’ equity $ 1,226,056 $ 1,241,212
v3.24.0.1
CONSOLIDATED BALANCE SHEETS (Parenthetical) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2023
Dec. 31, 2022
Statement of Financial Position [Abstract]    
Accounts receivable, allowance $ 571 $ 995
Preferred shares, no par value $ 0 $ 0
Preferred shares, Authorized 7,000,000 7,000,000
Preferred shares, Issued 0 0
Preferred shares, outstanding 0 0
Common shares, Authorized Unlimited Unlimited
Common shares, no par value $ 0 $ 0
Common shares, Issued 35,814,000 35,711,000
Common shares, outstanding 35,814,000 35,711,000
v3.24.0.1
CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($)
shares in Thousands, $ in Thousands
12 Months Ended
Dec. 31, 2023
Dec. 31, 2022
Dec. 31, 2021
Income Statement [Abstract]      
Revenue $ 881,662 $ 860,903 $ 706,793
Cost of revenue 481,765 482,431 406,465
Gross profit 399,897 378,472 300,328
Operating expenses:      
Research and development and engineering 91,682 85,770 72,522
Selling, general and administrative 164,460 158,901 129,155
Amortization of purchased intangible assets 20,445 26,338 16,577
Restructuring, acquisition and related costs 12,814 4,384 18,020
Total operating expenses 289,401 275,393 236,274
Operating income 110,496 103,079 64,054
Interest income (expense), net (25,818) (15,616) (7,387)
Foreign exchange transaction gains (losses), net (255) 67 (127)
Other income (expense), net (675) (371) (368)
Income before income taxes 83,748 87,159 56,172
Income tax provision 10,870 13,108 5,841
Net income $ 72,878 $ 74,051 $ 50,331
Earnings per Common Share:      
Basic $ 2.03 $ 2.08 $ 1.42
Diluted $ 2.02 $ 2.06 $ 1.41
Weighted average common shares outstanding—basic 35,844 35,652 35,396
Weighted average common shares outstanding—diluted 36,031 35,909 35,781
v3.24.0.1
CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2023
Dec. 31, 2022
Dec. 31, 2021
Statement of Comprehensive Income [Abstract]      
Net income $ 72,878 $ 74,051 $ 50,331
Other comprehensive income (loss):      
Foreign currency translation adjustments, net of tax [1] 7,823 (18,674) (3,457)
Pension liability adjustments, net of tax [2] 148 (469) 2,832
Total other comprehensive income (loss) 7,971 (19,143) (625)
Total comprehensive income $ 80,849 $ 54,908 $ 49,706
[1] The tax effect on this component of comprehensive income (loss) was nominal in 2023, 2022 and 2021.
[2] The tax effect on this component of comprehensive income (loss) was $156, $(401) and $920 in 2023, 2022 and 2021, respectively.
v3.24.0.1
CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (Parenthetical) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2023
Dec. 31, 2022
Dec. 31, 2021
Statement of Comprehensive Income [Abstract]      
Pension liability adjustments, tax effect on the component of comprehensive income (loss) $ 156 $ (401) $ 920
v3.24.0.1
CONSOLIDATED STATEMENTS OF STOCKHOLDERS' EQUITY - USD ($)
shares in Thousands, $ in Thousands
Total
Common Shares
Additional Paid-In Capital
Retained Earning (Deficit)
Accumulated Other Comprehensive Loss
Balance at Dec. 31, 2020 $ 476,809 $ 423,856 $ 58,992 $ 6,202 $ (12,241)
Balance (in shares) at Dec. 31, 2020   35,163      
Net income 50,331     50,331  
Common shares issued under stock plans (in shares)   660      
Common shares withheld for taxes on vested stock awards (30,830)   (30,830)    
Common shares withheld for taxes on vested stock awards (in shares)   (222)      
Share-based compensation 25,606   25,606    
Other comprehensive income (loss), net of tax (625)       (625)
Balance at Dec. 31, 2021 521,291 $ 423,856 53,768 56,533 (12,866)
Balance (in shares) at Dec. 31, 2021   35,601      
Net income 74,051     74,051  
Common shares issued under stock plans (in shares)   276      
Common shares withheld for taxes on vested stock awards (11,721)   (11,721)    
Common shares withheld for taxes on vested stock awards (in shares)   (82)      
Repurchases of common shares (10,000)   (10,000)    
Repurchases of common shares (in shares)   (84)      
Share-based compensation 23,108   23,108    
Other comprehensive income (loss), net of tax (19,143)       (19,143)
Balance at Dec. 31, 2022 577,586 $ 423,856 55,155 130,584 (32,009)
Balance (in shares) at Dec. 31, 2022   35,711      
Net income 72,878     72,878  
Common shares issued under stock plans (in shares)   173      
Common shares withheld for taxes on vested stock awards (10,563)   (10,563)    
Common shares withheld for taxes on vested stock awards (in shares)   (70)      
Share-based compensation 25,588   25,588    
Other comprehensive income (loss), net of tax 7,971       7,971
Balance at Dec. 31, 2023 $ 673,460 $ 423,856 $ 70,180 $ 203,462 $ (24,038)
Balance (in shares) at Dec. 31, 2023   35,814      
v3.24.0.1
CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2023
Dec. 31, 2022
Dec. 31, 2021
Cash flows from operating activities:      
Net income $ 72,878 $ 74,051 $ 50,331
Adjustments to reconcile net income to net cash provided by operating activities:      
Depreciation and amortization 46,612 53,158 43,394
Provision for inventory excess and obsolescence 7,491 2,988 3,627
Impairment of operating lease assets 1,853    
Share-based compensation 25,588 23,108 25,606
Deferred income taxes (14,726) (18,654) (3,945)
Loss (gain) on disposal of fixed assets 148 (61) 65
Contingent consideration adjustments   (1,443) (99)
Inventory acquisition fair value adjustments   160 1,411
Write-off of unamortized deferred financing costs   624  
Non-cash interest expense 1,162 1,229 1,170
Other non-cash items 397 356 74
Changes in assets and liabilities which provided/(used) cash, excluding effects from business acquisitions:      
Accounts receivable (127) (23,246) (25,355)
Inventories 11,366 (48,547) (19,078)
Prepaid expenses and other current assets 709 (814) (3,117)
Prepaid income taxes, income taxes receivable and income taxes payable (12,349) 489 (140)
Accounts payable, accrued expenses and other current liabilities (20,453) 30,333 24,516
Other non-current assets and liabilities (474) (2,952) (3,835)
Cash provided by operating activities 120,075 90,779 94,625
Cash flows from investing activities:      
Purchases of property, plant and equipment (19,961) (19,643) (19,976)
Acquisition of businesses, net of cash acquired and working capital adjustments   (21,565) (284,728)
Payment of contingent consideration related to acquisition of technology assets   (1,470) (2,200)
Proceeds from sale of property, plant and equipment 69 137 200
Cash used in investing activities (19,892) (42,541) (306,704)
Cash flows from financing activities:      
Borrowings under revolving credit facilities   69,941 280,000
Repayments under term loan and revolving credit facilities (86,552) (59,029) (32,381)
Payments of debt issuance costs   (2,492) (890)
Payments of withholding taxes from share-based awards (10,563) (11,721) (30,830)
Payments of contingent considerations related to acquisitions (81) (46,254) (1,836)
Repurchases of common shares   (10,000)  
Purchase of building under finance lease     (8,743)
Other financing activities (657) (599) (567)
Cash provided by (used in) financing activities (97,853) (60,154) 204,753
Effect of exchange rates on cash and cash equivalents 2,616 (5,372) (335)
Increase (decrease) in cash and cash equivalents 4,946 (17,288) (7,661)
Cash and cash equivalents, beginning of year 100,105 117,393 125,054
Cash and cash equivalents, end of year 105,051 100,105 117,393
Supplemental disclosure of cash flow information:      
Cash paid for interest 25,302 14,264 6,207
Cash paid for income taxes 36,903 20,291 11,304
Income tax refunds received 612 169 1,557
Supplemental disclosure of non-cash investing activities:      
Accruals for capital expenditures $ 570 $ 1,681 $ 708
v3.24.0.1
Pay vs Performance Disclosure - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2023
Dec. 31, 2022
Dec. 31, 2021
Pay vs Performance Disclosure      
Net Income (Loss) $ 72,878 $ 74,051 $ 50,331
v3.24.0.1
Insider Trading Arrangements
3 Months Ended
Dec. 31, 2023
Trading Arrangements, by Individual  
Material Terms of Trading Arrangement

Rule 10b5-1 Trading Plans

No officers or directors adopted, modified, and/or terminated a "Rule 10b5-1 trading agreement" or a "non-Rule 10b5-1 trading agreement," as defined in Item 408 of Regulation S-K, during the three months ended December 31, 2023.

Rule 10b5-1 Arrangement Adopted false
Non-Rule 10b5-1 Arrangement Adopted false
Rule 10b5-1 Arrangement Terminated false
Non-Rule 10b5-1 Arrangement Terminated false
Rule 10b5-1 Arr Modified Flag false
Non-Rule 10b5-1 Arr Modified Flag false
v3.24.0.1
Organization and Basis of Presentation
12 Months Ended
Dec. 31, 2023
Accounting Policies [Abstract]  
Organization and Basis of Presentation

1. Organization and Basis of Presentation

Novanta Inc. and its subsidiaries (collectively referred to as “Novanta”, the “Company”, “we”, “us”, “our”) is a leading global supplier of core technology solutions that give medical and advanced industrial original equipment manufacturers (“OEMs”) a competitive advantage. Novanta combines deep proprietary technology expertise and competencies in precision medicine and manufacturing, medical solutions and robotics and automation with a proven ability to solve complex technical challenges. This enables Novanta to engineer core components and sub-systems that deliver extreme precision and performance, tailored to the customers’ demanding applications.

Basis of Presentation

The consolidated financial statements have been prepared by the Company in United States (“U.S.”) dollars and in accordance with accounting principles generally accepted in the U.S., applied on a consistent basis. These consolidated financial statements include the accounts of Novanta Inc. and its subsidiaries. Intercompany accounts and transactions have been eliminated.

During the first quarter of 2023, the Company changed the names of its reportable segments from “Photonics” to “Precision Medicine and Manufacturing”, from “Vision” to “Medical Solutions”, and from “Precision Motion” to “Robotics and Automation”, respectively. The segment name changes did not result in any change to the compositions of the Company’s segments and therefore did not result in any change to historical results.

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Summary of Significant Accounting Policies
12 Months Ended
Dec. 31, 2023
Accounting Policies [Abstract]  
Summary of Significant Accounting Policies

2. Summary of Significant Accounting Policies

Use of Estimates

The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, disclosure of contingent assets and liabilities at the dates of the financial statements, and the reported amounts of revenue and expenses during the reporting periods. Estimates and assumptions are reviewed on an on-going basis and the effects of revisions are reflected in the period in which such revisions are deemed to be necessary. The Company evaluates its estimates based on historical experience, current conditions, and various other assumptions that it believes are reasonable under the circumstances. Actual results could differ significantly from these estimates.

Foreign Currency Translation

The financial statements of the Company and its subsidiaries outside the U.S. have been translated into U.S. dollars. Assets and liabilities of foreign operations are translated from foreign currencies into U.S. dollars at the exchange rates in effect as of the balance sheet date. Revenue and expenses are translated at the weighted average exchange rates for the period. Accordingly, gains and losses resulting from translating foreign currency financial statements are reported as cumulative translation adjustments, a separate component of other comprehensive income (loss) in stockholders’ equity. Foreign currency transaction gains and losses from transactions denominated in currencies other than the functional currencies are included in the accompanying consolidated statements of operations.

Cash Equivalents

Cash equivalents are highly liquid investments with original maturities of three months or less. These investments are carried at cost, which approximates fair value.

Accounts Receivable and Credit Losses

Accounts receivable are recorded at the invoiced amounts, net of an allowance for doubtful accounts based on the Company’s best estimate of probable credit losses. The Company is exposed to credit losses primarily through sales of its products. The Company assesses each customer’s ability to pay by conducting a credit review which includes consideration of established credit rating or an internal assessment of the customer’s creditworthiness based on an analysis of their payment history when a credit rating is not available. The Company monitors its credit exposure through active review of customer balances. The Company’s expected loss methodology for accounts receivable is developed through consideration of factors including, but not limit to, historical collection experience, current customer credit ratings, current customer financial condition, current and future economic

and market condition, and age of the receivables. Charges related to credit losses are included in selling, general and administrative expenses and are recorded in the period that the outstanding receivables are determined to be uncollectible. Account balances are charged off against the allowance for doubtful accounts when the Company believes it is certain that the receivable will not be recovered.

For the years ended December 31, 2023, 2022 and 2021, changes in the allowance for doubtful accounts were as follows (in thousands):

 

2023

 

 

2022

 

 

2021

 

Balance at beginning of year

$

995

 

 

$

556

 

 

$

274

 

Addition to credit loss expense

 

175

 

 

 

532

 

 

 

121

 

Credit loss resulting from acquisitions

 

 

 

 

 

 

 

216

 

Write-offs, net of recoveries of amounts previously reserved

 

(612

)

 

 

(92

)

 

 

(45

)

Exchange rate changes

 

13

 

 

 

(1

)

 

 

(10

)

Balance at end of year

$

571

 

 

$

995

 

 

$

556

 

 

Inventories

Inventories, which include materials and conversion costs, are stated at the lower of cost or net realizable value, using the first-in, first-out method. Cost includes the cost of purchased materials, inbound freight charges, customs duties, trade tariffs on imported materials and components, external and internal processing and applicable labor and overhead costs. Net realizable value is the estimated selling price in the ordinary course of business, less reasonably predictable costs of completion, storage, disposal and transportation. The Company periodically reviews inventory for potential excess or obsolescence by comparing on-hand quantities to the forecasted product demand and production requirements or trailing historical usage of each product. The Company records a charge to cost of revenue for the amount required to reduce the carrying value of inventories to their net realizable value.

Property, Plant and Equipment

Property, plant and equipment are recorded at cost, adjusted for any impairment, less accumulated depreciation. The Company uses the straight-line method to calculate the depreciation of its property, plant and equipment over their estimated useful lives. Estimated useful lives range from 10 to 40 years for buildings and building improvements, and 3 to 10 years for machinery and equipment. Leasehold improvements are depreciated over the lesser of their useful lives or the lease terms, including any renewal period options that are reasonably assured of being exercised. Repairs and maintenance costs are expensed as incurred. Certain costs to develop software for internal use are capitalized when the criteria under Accounting Standards Codification (“ASC”) 350-40, “Internal-Use Software,” are met.

Goodwill, Intangible Assets and Long-Lived Assets

Goodwill represents the excess of the purchase price over the tangible assets, identifiable intangible assets and assumed liabilities acquired in a business combination. Allocations of the purchase price are based upon a valuation of the fair value of assets acquired and liabilities assumed as of the acquisition date. Goodwill and indefinite-lived intangibles are not amortized but are assessed for impairment at least annually to ensure their current fair values exceed their carrying values.

The Company’s most significant intangible assets are customer relationships, patents and developed technologies, trademarks and trade names. The fair values of intangible assets are based on valuations using an income approach, with estimates and assumptions provided by management of the acquired companies and the Company. The process for estimating the fair values of identifiable intangible assets requires the use of significant estimates and assumptions, including revenue growth rates, customer attrition rates, royalty rates, discount rates and projected future cash flows. All definite-lived intangible assets are amortized over the periods in which their economic benefits are expected to be realized. The Company reviews the useful life assumptions, including the classification of certain intangible assets as “indefinite-lived,” on a periodic basis to determine if changes in circumstances warrant revisions to them. Costs associated with patent and intellectual property applications, renewals or extensions are typically expensed as incurred.

The Company evaluates its goodwill, intangible assets and other long-lived assets for impairment at the reporting unit level which is at least one level below the reportable segments.

Impairment Charges

Impairment analyses of goodwill and indefinite-lived intangible assets are conducted in accordance with ASC 350, “Intangibles — Goodwill and Other.” The Company performs its goodwill impairment test annually at a reporting unit level, which is generally at least one level below a reportable segment, as of the beginning of the second quarter or more frequently if indicators are present or changes in circumstances suggest that an impairment may exist.

The Company has the option of first performing a qualitative assessment to determine whether it is necessary to perform the quantitative impairment test. In performing the qualitative assessment, the Company reviews factors both specific to the reporting unit and to the Company as a whole, such as financial performance, macroeconomic conditions, industry and market considerations, and the fair value of each reporting unit as of the last valuation date. If the Company elects this option and believes, as a result of the qualitative assessment, that it is more likely than not that the carrying value of the reporting unit exceeds its fair value, the quantitative impairment test is required; otherwise, no further testing is required.

Alternatively, the Company may elect to bypass the qualitative assessment and perform the quantitative impairment test instead. This approach requires a comparison of the carrying value of each reporting unit to its estimated fair value. The fair value of a reporting unit is estimated primarily using a discounted cash flow (“DCF”) method. If the carrying value of a reporting unit exceeds its fair value, an impairment charge is recorded for the difference.

The Company assesses indefinite-lived intangible assets for impairment on an annual basis as of the beginning of the second quarter, and more frequently if indicators are present, or changes in circumstances suggest, that an impairment may exist. The Company will also reassess the continuing classification of these intangible assets as indefinite-lived when circumstances change such that the useful life may no longer be considered indefinite. The fair values of the Company’s indefinite-lived intangible assets are determined using the relief from royalty method, based on forecasted revenues and estimated royalty rates. If the fair value of an indefinite-lived intangible asset is less than its carrying value, an impairment charge is recorded for the difference between the carrying value and the fair value of the impaired asset.

The carrying amounts of definite-lived long-lived assets are reviewed for impairment whenever changes in events or circumstances indicate that their carrying values may not be recoverable. The recoverability of the carrying value is generally determined by comparison of the carrying value of the asset group to its undiscounted future cash flows. When this test indicates a potential for impairment, a fair value assessment is performed. Once an impairment is determined and measured, an impairment charge is recorded for the difference between the carrying value and the fair value of the impaired asset.

Revenue Recognition

See Note 3 for the Company’s revenue recognition policy.

Leases

The Company leases certain equipment and facilities. The Company determines if an arrangement is a lease at inception. Operating lease right-of-use assets are included in operating lease assets on the consolidated balance sheet. Operating lease liabilities are included in the current portion of operating lease liabilities and operating lease liabilities on the consolidated balance sheet based on the timing of future lease payments. Finance lease assets are included in property, plant and equipment. Finance lease liabilities are included in accrued expenses and other current liabilities and other liabilities on the consolidated balance sheet based on the timing of future lease payments. Leases with an initial term of twelve months or less are not recognized on the balance sheet. The Company recognizes lease expense on a straight-line basis over the lease term. Many of the Company’s lease arrangements include both lease (e.g., fixed payments including rent) and non-lease components (e.g., common-area maintenance or other property management costs). The Company accounts for lease and non-lease components separately.

Most leases held by the Company do not provide an implicit rate. The Company uses its incremental borrowing rate for the same jurisdiction and term as the associated lease based on the information available at the lease commencement date to determine the present value of future lease payments. The Company has a centrally managed treasury function; therefore, the Company applies a portfolio approach for determining the incremental borrowing rate based on the applicable lease terms and the current economic environment.

Research and Development and Engineering Costs

Research and development and engineering (“R&D”) expenses are primarily comprised of employee related expenses and cost of materials for R&D projects. These costs are expensed as incurred.

Share-Based Compensation

The Company records expenses associated with share-based compensation awards to employees and directors based on the fair value of awards as of the grant date. For share-based compensation awards that vest over time based on employment, the associated expenses are recognized in the consolidated statements of operations ratably over the respective vesting periods, net of estimated forfeitures.

The Company also grants share-based awards that vest based on specified company performance conditions, market conditions or a hybrid of specified company performance conditions and market conditions. Share-based compensation expenses for awards with specified company performance conditions are recognized ratably over their vesting periods when it is probable that the performance targets are expected to be achieved based on management’s projections. Management’s projections are revised, if necessary, in subsequent periods when underlying factors change the evaluation of the probability of achieving the performance targets as well as the estimated levels of achievement. When the estimated achievement levels are adjusted at a later date, a cumulative adjustment to the share-based compensation expense previously recognized would be recorded in the period such determination is made. Accordingly, share-based compensation expenses for awards with specified company performance conditions may differ significantly from period to period based on changes to both the probability and the level of achievement against the performance targets. Share-based compensation expenses for awards with market conditions are based on the grant-date fair value, determined using the Monte-Carlo valuation model, and are recognized on a straight-line basis from the grant date to the end of the performance period. Compensation expenses for awards with market conditions will not be affected by the number of common shares that will ultimately be issued upon vesting at the end of the performance period. Share-based compensation expenses for awards with a hybrid of specified company performance conditions and market conditions are recognized ratably over their performance period based on the fair value of the PSUs as of the grant date and the number of shares that are deemed probable of vesting at the end of the specified performance period. The probability assessment is performed quarterly and the cumulative effect of a change in the estimated compensation expense, if any, is recognized in the period in which such determination is made. Accordingly, share-based compensation expenses for awards with hybrid conditions may differ significantly from period to period based on changes to both the probability and the level of achievement against the performance targets.

The Company also grants stock options to certain members of the executive management team to purchase common shares of the Company at a strike price equal to the closing market price of the common shares on the date of grant. Share-based compensation expenses associated with stock options are based on the grant-date fair value, determined using the Black-Scholes option pricing model, and are recognized on a straight-line basis ratably over the respective vesting period.

Advertising Costs

Advertising costs are expensed as incurred and are included in selling, general and administrative expenses in the consolidated statement of operations. Advertising costs were not material for 2023, 2022 and 2021.

Restructuring, Acquisition and Related Costs

The Company accounts for its restructuring activities in accordance with the provisions of ASC 420, “Exit or Disposal Cost Obligations.” The Company makes assumptions related to the amounts of employee severance benefits and related costs, useful lives and residual value of long-lived assets, and discount rates. Estimates and assumptions are based on the best information available at the time the obligation is recognized. These estimates are reviewed and revised as facts and circumstances dictate.

Acquisition related costs incurred to effect a business combination, including finders’ fees, legal, valuation and other professional or consulting fees, are expensed as incurred. Acquisition related costs also include expenses recognized under earn-out agreements in connection with acquisitions.

Accounting for Income Taxes

The asset and liability method is used to account for income taxes. Under the asset and liability method, deferred tax assets and liabilities are recognized for the estimated future tax consequences attributable to temporary differences between the financial statement carrying amounts of assets and liabilities and their respective tax bases. This method also requires the recognition of future tax benefits, such as net operating loss carryforwards, to the extent that it is more likely than not that such benefits will be realized. Deferred tax assets and liabilities are measured using enacted tax rates in effect for the year in which the temporary differences are expected to be recovered or settled. A valuation allowance is established to reduce the deferred tax assets if it is more likely than not that some or all of the related tax benefits will not be realized in the future. Valuation allowances are reassessed periodically to determine whether it is more likely than not that the tax benefits will be realized in the future and if any existing valuation allowance should be released.

The majority of the Company’s business activities are conducted through its subsidiaries outside of Canada. Earnings from these subsidiaries are generally indefinitely reinvested in the local businesses. Further, local laws and regulations may also restrict certain subsidiaries from paying dividends to their parents. Consequently, the Company generally does not accrue income taxes for the repatriation of such earnings in accordance with ASC 740, “Income Taxes.” To the extent that there are excess accumulated earnings that the Company intends to repatriate from any such subsidiaries, the Company recognizes deferred tax liabilities on such foreign earnings.

The Company assesses its income tax positions and records tax benefits for all years subject to examination based on the evaluation of the facts, circumstances, and information available at each reporting date. For those tax positions with a greater than 50 percent likelihood of being realized upon ultimate settlement with a taxing authority that has full knowledge of all relevant information, the Company records a tax benefit. For those income tax positions that are not likely to be sustained, no tax benefit is recognized in the consolidated financial statements. The Company recognizes interest and penalties related to uncertain tax positions as part of the provision for income taxes.

Foreign Currency Contracts

The Company uses foreign currency contracts as a part of its strategy to limit its exposures to fluctuations in foreign currency exchange rates related to foreign currency denominated monetary assets and liabilities. The time duration of these foreign currency contracts approximates the underlying foreign currency transaction exposures, generally less than three months. These foreign currency contracts are not designated as cash flow, fair value or net investment hedges. Changes in the fair value of these foreign currency contracts are recognized in income before income taxes.

Recent Accounting Pronouncements

The following table provides a brief description of recent Accounting Standards Updates (“ASU”) issued by the Financial Accounting Standards Board (“FASB”):

Standard

 

Description

 

Effective Date

 

Effect on the Financial Statements or Other Significant Matters

In October 2023, the FASB issued ASU 2023-06, “Disclosure Improvements: Codification Amendments in Response to SEC’s Disclosure Update and Simplification Initiative.”

 

ASU 2023-06 clarifies or improves disclosure and presentation requirements of a variety of topics, which allow users to easily compare entities subject to the SEC’s existing disclosure requirements with those entities that were not previously subject to such requirements and align the requirements in the FASB Accounting Standards Codification with the SEC’s regulations.

 

The effective date for each amendment in ASU 2023-06 will be the date on which the SEC’s removal of that related disclosure from Regulation S-X or Regulation S-K becomes effective, with early adoption prohibited.

 

The Company is currently evaluating the impact of ASU 2023-06 on its consolidated financial statements.

In November 2023, the FASB issued ASU 2023-07, "Segment Reporting (Topic 280)-Improvements to Reportable Segment Disclosures."

 

ASU 2023-07 clarifies or improves financial reporting by requiring disclosure of incremental segment information. The amendments require disclosure, on an annual and interim basis for all public entities, significant segment expenses included in segment profit or loss, an amount and description of "other segment items" included in segment profit or loss, and an explanation of how reported segment profit or loss is assessed and allocated.

 

The amendments in ASU 2023-07 are effective for fiscal years beginning after December 15, 2023 and interim periods within fiscal years beginning after December 15, 2024. Early adoption is permitted.

 

The Company is currently evaluating the impact of ASU 2023-07 on its consolidated financial statement disclosures.

In December 2023, the FASB issued ASU 2023-09, "Income Taxes (Topic 740)-Improvements to Income Tax Disclosures."

 

ASU 2023-09 provides more transparency about income tax information through improvements to income tax disclosures primarily related to the rate reconciliation and income taxes paid.

 

The amendments in ASU 2023-09 are effective for annual periods beginning after December 15, 2024. Early adoption is permitted.

 

The Company is currently evaluating the impact of ASU 2023-09 on its consolidated financial statement disclosures.

v3.24.0.1
Revenue
12 Months Ended
Dec. 31, 2023
Revenue from Contract with Customer [Abstract]  
Revenue

3. Revenue

The Company accounts for its revenue transactions in accordance with ASC 606, “Revenue from Contracts with Customers,” which requires entities to recognize revenue in a way that depicts the transfer of control over goods or services to customers at an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. Revenue recognition for arrangements within the scope of ASC 606 includes the following five steps: (i) identifying the contract(s) with a customer; (ii) identifying the performance obligations in the contract; (iii) determining the transaction price; (iv) allocating the transaction price to the performance obligations in the contract; and (v) recognizing revenue when (or as) a performance obligation is satisfied.

The Company recognizes revenue when control of promised goods or services is transferred to the customer. The transfer of control generally occurs upon shipment when title and risk of loss pass to the customer. The vast majority of the Company’s revenue is generated from the sale of distinct products. Revenue is measured as the amount of consideration the Company expects

to receive in exchange for such products, which is generally at contractually stated prices. Sales taxes and value added taxes collected concurrently with revenue generating activities are excluded from revenue.

Performance Obligations

Substantially all of the Company’s revenue is recognized at a point in time, upon shipment, rather than over time.

At the request of its customers, the Company may perform professional services, generally for the maintenance and repair of products previously sold to those customers and for engineering services. Professional services are typically short in duration, mostly less than one month, and aggregate to less than 3% of the Company’s consolidated revenue. Revenue is typically recognized at a point in time when control transfers to the customer upon completion of professional services. These services generally involve a single distinct performance obligation. The consideration expected to be received in exchange for such services is normally the contractually stated amount.

The Company occasionally sells separately priced non-standard/extended warranty services or preventative maintenance plans with the sale of products. The transfer of control over the service plans is over time. The Company recognizes the related revenue ratably over the terms of the service plans. The transaction price of a contract is allocated to each performance obligation based on its relative standalone selling price. Standalone selling prices are generally determined based on the prices charged to customers or using the expected cost plus a margin.

Shipping and Handling Costs

The Company accounts for shipping and handling activities that occur after the transfer of control over the related goods as fulfillment activities rather than performance obligations. The shipping and handling fees charged to customers are recognized as revenue and the related costs are recorded in cost of revenue at the time of transfer of control.

Warranties

The Company generally provides warranties for its products. The standard warranty period is typically 12 months to 36 months. The standard warranty period for product sales is accounted for under the provisions of ASC 450, “Contingencies,” as the Company has the ability to ascertain the likelihood of the liability and can reasonably estimate the amount of the liability. A provision for the estimated warranty cost is recorded in cost of revenue at the time revenue is recognized. The Company’s estimate of costs to service the warranty obligations is based on historical experience and expectations of future conditions. To the extent that the Company’s experience in warranty claims or costs associated with servicing those claims differ from the original estimates, revisions to the estimated warranty liability are recorded at that time, with an offsetting adjustment to cost of revenue.

Practical Expedients and Exemptions

The Company expenses incremental direct costs of obtaining a contract when incurred if the expected amortization period is one year or less. These costs are recorded within selling, general and administrative expenses in the consolidated statement of operations.

The Company does not adjust the promised amount of consideration for the effects of a financing component because the time period between the transfer of a promised good to a customer and the customer’s payment for that good is typically one year or less. The Company does not disclose the value of the remaining performance obligation for contracts with an original expected length of one year or less.

Contract Liabilities

Contract liabilities consist of deferred revenue and advance payments from customers, including amounts that are refundable. These contract liabilities are classified as either current or long-term liabilities in the consolidated balance sheet based on the timing of when the Company expects to recognize the related revenue. As of December 31, 2023 and December 31, 2022, contract liabilities were $5.8 million and $8.4 million, respectively, and are included in accrued expenses and other current liabilities and other liabilities in the accompanying consolidated balance sheets. The decrease in the contract liability balance during the year ended December 31, 2023 is primarily due to $6.3 million of revenue recognized during the year that was included in the contract liability balance at December 31, 2022, partially offset by cash payments received in advance of satisfying performance obligations.

Disaggregated Revenue

See Note 18 for the Company’s disaggregation of revenue by segment, geography and end market.

v3.24.0.1
Business Combinations
12 Months Ended
Dec. 31, 2023
Business Combinations [Abstract]  
Business Combinations

4. Business Combinations

2022 Acquisitions

On August 11, 2022, the Company acquired 100% of the outstanding shares of MPH Medical Devices S.R.O. ("MPH"), a Czech Republic-based manufacturer of medical consumables with plastics specialization in making medical disposable tube set products, for a total purchase price of €21.8 million ($22.4 million), net of cash acquired. The acquisition was financed with borrowings under the Company's revolving credit facility and cash available on hand. The addition of MPH has expanded the Company's capacity and capabilities in the medical disposable tube set products within the Medical Solutions reportable segment.

The acquisition of MPH has been accounted for as a business combination. The purchase price is allocated based upon a valuation of the fair values of assets acquired and liabilities assumed as of the acquisition date. The fair value of the real property were based on valuations using an income and cost approach, specifically the direct capitalization method and the replacement value approaches. These approaches are subject to key assumptions including market rent estimates, capitalization rates, local multipliers and remaining useful life. The sales comparison approach was not considered due to the limited data available on comparable properties.

The total purchase price for MPH was allocated as follows (in thousands):

 

 

Purchase Price

 

 

Allocation

 

Cash

$

182

 

Accounts receivable

 

1,658

 

Inventories

 

957

 

Property, plant and equipment

 

12,094

 

Goodwill

 

9,863

 

Other assets

 

163

 

Total assets acquired

 

24,917

 

Accounts payable

 

562

 

Deferred tax liabilities

 

1,124

 

Other liabilities

 

664

 

Total liabilities assumed

 

2,350

 

Total assets acquired, net of liabilities assumed

 

22,567

 

Less: cash acquired

 

182

 

Purchase price, net of cash acquired

$

22,385

 

The purchase price allocation resulted in $9.9 million of goodwill. As the MPH acquisition was structured as a stock acquisition, the goodwill is not deductible for income tax purposes. The goodwill recorded represents the anticipated future benefits from the expansion of the Company's manufacturing capacity and capabilities for the medical disposal tube set products.

The operating results of MPH were included in the Company’s results of operations beginning on August 12, 2022. MPH contributed revenues of $5.2 million and a profit before income taxes of $0.4 million for the year ended December 31, 2022.

2021 Acquisitions

On August 30, 2021, the Company acquired 100% of the outstanding shares of ATI Industrial Automation, Inc. (“ATI”), an Apex, North Carolina-based leading supplier of intelligent end-of-arm technology solutions to OEMs for advanced industrial and surgical robots for a total purchase price of $213.2 million, net of cash acquired and net working capital adjustments. The purchase price consists of $169.2 million cash paid at closing, net of cash acquired and net working capital adjustments, and $44.0 million estimated fair value of contingent consideration as of the acquisition date. The initial cash purchase price was financed with borrowings under the Company’s revolving credit facility and cash available on hand. The Company expects that the addition of ATI will complement and add intelligent technology solutions to further expand the Company’s position in mission critical robotic applications within the Robotics and Automation reportable segment.

On August 31, 2021, the Company acquired 100% of the outstanding shares of Schneider Electric Motion USA, Inc. (“SEM”), a Marlborough, Connecticut-based manufacturer of integrated motion control solutions and electronic controls for automation equipment for a total purchase price of $114.7 million, net of cash acquired and working capital adjustments. The acquisition was financed with borrowings under the Company’s revolving credit facility. The Company expects that the addition of SEM will complement and expand the Company’s presence in life science applications and industrial automation applications within the Robotics and Automation reportable segment.

Allocation of Purchase Price

The acquisitions of ATI and SEM have been accounted for as business combinations. The purchase price for each acquisition is allocated based upon a valuation of the fair values of assets acquired and liabilities assumed. Assets acquired and liabilities assumed have been recorded at their estimated fair values as of the acquisition dates. The fair values of intangible assets were based on valuations using an income approach, specifically the multi-period excess earnings method for customer relationships and the relief-from-royalty method for developed technologies, trademarks and trade names. The process for estimating the fair values of identifiable intangible assets requires the use of significant estimates and assumptions, including revenue growth rates, customer attrition rates, royalty rates, discount rates, technology obsolescence curves, and EBITDA margins. The excess of the purchase price over the fair values of tangible assets, identifiable intangible assets and assumed liabilities was recorded as goodwill for each acquisition.

ATI

The final purchase price for ATI was allocated as follows (in thousands):

 

 

Purchase Price

 

 

Allocation

 

Cash

$

10,709

 

Accounts receivable

 

12,596

 

Inventories

 

18,151

 

Property, plant and equipment

 

4,618

 

Operating lease assets

 

11,263

 

Intangible assets

 

52,800

 

Goodwill

 

134,420

 

Other assets

 

229

 

Total assets acquired

 

244,786

 

Accounts payable

 

5,135

 

Current portion of operating lease liabilities

 

1,740

 

Operating lease liabilities

 

9,525

 

Other liabilities

 

4,452

 

Total liabilities assumed

 

20,852

 

Total assets acquired, net of liabilities assumed

 

223,934

 

Less: cash acquired

 

10,709

 

Add: net working capital adjustment

 

820

 

Less: contingent consideration

 

44,000

 

Initial purchase price, net of cash acquired

$

170,045

 

The fair value of intangible assets for ATI is comprised of the following (dollar amounts in thousands):

 

 

 

 

 

Weighted Average

 

Estimated Fair

 

 

Amortization

 

Value

 

 

Period

Developed technologies

$

19,800

 

 

15 years

Customer relationships

 

23,900

 

 

15 years

Trademarks and trade names

 

5,600

 

 

15 years

Backlog

 

3,500

 

 

1 year

Total

$

52,800

 

 

 

 

 

The purchase price allocation resulted in $52.8 million of identifiable intangible assets and $134.4 million of goodwill. Goodwill amounting to $134.4 million is expected to be deductible for U.S. income tax purposes. Intangible assets are being amortized over their weighted average useful lives primarily based upon the pattern in which anticipated economic benefits from such assets are expected to be realized. The goodwill recorded represents the anticipated incremental value of future cash flows potentially attributable to: (i) ATI’s ability to grow the business with existing and new customers, including leveraging the Company’s customer base; (ii) ATI’s ability to grow the business through new product introductions; and (iii) cost improvements due to the integration of ATI’s operations into the Company’s existing infrastructure.

The operating results of ATI were included in the Company’s results of operations beginning on August 31, 2021. ATI contributed revenues of $34.0 million and a profit before income taxes of $3.4 million to the Company’s operating results for the year ended December 31, 2021. ATI’s profit before income taxes for the period from the acquisition date through December 31, 2021 included amortization of inventory fair value adjustments and amortization of purchased intangible assets of $3.5 million.

SEM

The final purchase price for SEM was allocated as follows (in thousands):

 

 

Purchase Price

 

 

Allocation

 

Cash

$

3,881

 

Accounts receivable

 

4,240

 

Inventories

 

2,499

 

Property, plant and equipment

 

452

 

Intangible assets

 

54,570

 

Goodwill

 

68,291

 

Other assets

 

776

 

Total assets acquired

 

134,709

 

Accounts payable

 

1,325

 

Deferred tax liabilities

 

12,400

 

Other liabilities

 

2,420

 

Total liabilities assumed

 

16,145

 

Total assets acquired, net of liabilities assumed

 

118,564

 

Less: cash acquired

 

3,881

 

Total purchase price, net of cash acquired

$

114,683

 

The fair value of intangible assets for SEM is comprised of the following (dollar amounts in thousands):

 

 

 

 

 

Weighted Average

 

Estimated Fair

 

 

Amortization

 

Value

 

 

Period

Developed technologies

$

9,110

 

 

15 years

Customer relationships

 

41,740

 

 

20 years

Trademarks and trade names

 

370

 

 

4 years

Backlog

 

3,350

 

 

1 year

Total

$

54,570

 

 

 

 

The purchase price allocation resulted in $54.6 million of identifiable intangible assets and $68.3 million of goodwill. As the SEM acquisition was structured as a stock acquisition for income tax purposes, the goodwill is not expected to be deductible for income tax purposes. Intangible assets are being amortized over their weighted average useful lives primarily based upon the pattern in which anticipated economic benefits from such assets are expected to be realized. The goodwill recorded represents the anticipated incremental value of future cash flows potentially attributable to: (i) SEM’s ability to grow the business with existing and new customers, including leveraging the Company’s customer base; (ii) SEM’s ability to grow the business through new product introductions; and (iii) cost improvements due to the integration of SEM’s operations into the Company’s existing infrastructure.

The operating results of SEM were included in the Company’s results of operations beginning on September 1, 2021. SEM contributed revenues of $9.1 million and a profit before income taxes of $0.3 million to the Company’s operating results for the year ended December 31, 2021. SEM’s profit before income taxes for the period from the acquisition date through December 31, 2021 included amortization of inventory fair value adjustment and amortization of purchased intangible assets of $1.8 million.

Acquisition Costs

The Company recognized acquisition costs of zero, $1.0 million and $5.0 million in the years ended December 31, 2023, 2022 and 2021, respectively, related to the acquisitions that occurred during these years, if any. These costs consisted of finders’ fees, legal, valuation and other professional or consulting fees. These amounts were included in restructuring and acquisition related costs in the consolidated statements of operations.

v3.24.0.1
Accumulated Other Comprehensive Loss
12 Months Ended
Dec. 31, 2023
Equity [Abstract]  
Accumulated Other Comprehensive Loss

5. Accumulated Other Comprehensive Loss

Other comprehensive income (loss) is defined as other changes in stockholders’ equity that do not represent transactions with stockholders or in the Company’s stock. Changes in accumulated other comprehensive loss were as follows (in thousands):

 

Total Accumulated

 

 

 

 

 

 

 

 

Other

 

 

Cumulative

 

 

Pension

 

 

Comprehensive

 

 

Translation

 

 

Liability

 

 

Income (Loss)

 

 

Adjustments

 

 

Adjustments

 

Balance at December 31, 2020

$

(12,241

)

 

$

(2,296

)

 

$

(9,945

)

Other comprehensive income (loss)

 

(1,584

)

 

 

(3,457

)

 

 

1,873

 

Amounts reclassified from accumulated other comprehensive loss (1)

 

959

 

 

 

 

 

 

959

 

Balance at December 31, 2021

 

(12,866

)

 

 

(5,753

)

 

 

(7,113

)

Other comprehensive income (loss)

 

(19,555

)

 

 

(18,674

)

 

 

(881

)

Amounts reclassified from accumulated other comprehensive loss (1)

 

412

 

 

 

 

 

 

412

 

Balance at December 31, 2022

 

(32,009

)

 

 

(24,427

)

 

 

(7,582

)

Other comprehensive income (loss)

 

6,951

 

 

 

7,823

 

 

 

(872

)

Amounts reclassified from accumulated other comprehensive loss (1)

 

1,020

 

 

 

 

 

 

1,020

 

Balance at December 31, 2023

$

(24,038

)

 

$

(16,604

)

 

$

(7,434

)

(1)
The amounts reclassified from accumulated other comprehensive loss were included in other income (expense) in the consolidated statements of operations.
v3.24.0.1
Goodwill, Intangible Assets and Impairment Charges
12 Months Ended
Dec. 31, 2023
Goodwill and Intangible Assets Disclosure [Abstract]  
Goodwill, Intangible Assets and Impairment Charges

6. Goodwill, Intangible Assets and Impairment Charges

Goodwill

The following table summarizes changes in goodwill during the year ended December 31, 2023 (in thousands):

 

Amount

 

Balance at beginning of year

$

478,897

 

Effect of foreign exchange rate changes

 

5,610

 

Balance at end of year

$

484,507

 

Goodwill by reportable segment as of December 31, 2023 was as follows (in thousands):

 

Reportable Segment

 

 

 

 

 

Precision Medicine and Manufacturing

 

 

Medical Solutions

 

 

Robotics and Automation

 

 

Total

 

Goodwill

$

211,380

 

 

$

169,738

 

 

$

254,618

 

 

$

635,736

 

Accumulated impairment of goodwill

 

(102,461

)

 

 

(31,722

)

 

 

(17,046

)

 

 

(151,229

)

Total

$

108,919

 

 

$

138,016

 

 

$

237,572

 

 

$

484,507

 

 

Goodwill by reportable segment as of December 31, 2022 was as follows (in thousands):

 

Reportable Segment

 

 

 

 

 

Precision Medicine and Manufacturing

 

 

Medical Solutions

 

 

Robotics and Automation

 

 

Total

 

Goodwill

$

208,387

 

 

$

167,891

 

 

$

253,848

 

 

$

630,126

 

Accumulated impairment of goodwill

 

(102,461

)

 

 

(31,722

)

 

 

(17,046

)

 

 

(151,229

)

Total

$

105,926

 

 

$

136,169

 

 

$

236,802

 

 

$

478,897

 

Intangible Assets

Intangible assets as of December 31, 2023 and 2022, respectively, are summarized as follows (dollar amounts in thousands):

 

December 31, 2023

 

 

Gross Carrying
Amount

 

 

Accumulated
Amortization

 

 

Net Carrying
Amount

 

 

Weighted Average Remaining Life (Years)

 

Amortizable intangible assets:

 

 

 

 

 

 

 

 

 

 

 

Patents and developed technologies

$

187,092

 

 

$

(146,342

)

 

$

40,750

 

 

 

9.6

 

Customer relationships

 

225,183

 

 

 

(142,478

)

 

 

82,705

 

 

 

14.4

 

Trademarks and trade names

 

23,628

 

 

 

(15,088

)

 

 

8,540

 

 

 

9.5

 

Amortizable intangible assets

 

435,903

 

 

 

(303,908

)

 

 

131,995

 

 

 

12.6

 

Non-amortizable intangible assets:

 

 

 

 

 

 

 

 

 

 

 

Trade names

 

13,027

 

 

 

 

 

 

13,027

 

 

 

 

Total

$

448,930

 

 

$

(303,908

)

 

$

145,022

 

 

 

 

 

 

December 31, 2022

 

 

Gross Carrying
Amount

 

 

Accumulated
Amortization

 

 

Net Carrying
Amount

 

 

Weighted Average Remaining Life (Years)

 

Amortizable intangible assets:

 

 

 

 

 

 

 

 

 

 

 

Patents and developed technologies

$

184,589

 

 

$

(132,350

)

 

$

52,239

 

 

 

10.1

 

Customer relationships

 

222,173

 

 

 

(121,527

)

 

 

100,646

 

 

 

15.0

 

Trademarks and trade names

 

23,311

 

 

 

(13,457

)

 

 

9,854

 

 

 

10.0

 

Amortizable intangible assets

 

430,073

 

 

 

(267,334

)

 

 

162,739

 

 

 

13.2

 

Non-amortizable intangible assets:

 

 

 

 

 

 

 

 

 

 

 

Trade names

 

13,027

 

 

 

 

 

 

13,027

 

 

 

 

Total

$

443,100

 

 

$

(267,334

)

 

$

175,766

 

 

 

 

All definite-lived intangible assets are amortized either on a straight-line basis or an economic benefit basis over their remaining estimated useful life. Amortization expense for patents and developed technologies is included in cost of revenue in the accompanying consolidated statements of operations. Amortization expense for customer relationships and definite-lived trademarks, trade names and other intangibles is included in operating expenses in the accompanying consolidated statements of operations. Amortization expense was as follows (in thousands):

 

Year Ended December 31,

 

 

2023

 

 

2022

 

 

2021

 

Amortization expense – cost of revenue

$

12,150

 

 

$

13,270

 

 

$

13,288

 

Amortization expense – operating expenses

 

20,445

 

 

 

26,338

 

 

 

16,577

 

Total amortization expense

$

32,595

 

 

$

39,608

 

 

$

29,865

 

 

Estimated future amortization expense for each of the five succeeding years and thereafter is as follows (in thousands):

Year Ending December 31,

 

Cost of
Revenue

 

 

Operating
Expenses

 

 

Total

 

2024

 

$

9,961

 

 

$

17,297

 

 

$

27,258

 

2025

 

 

8,428

 

 

 

14,632

 

 

 

23,060

 

2026

 

 

7,035

 

 

 

12,452

 

 

 

19,487

 

2027

 

 

4,266

 

 

 

10,041

 

 

 

14,307

 

2028

 

 

3,388

 

 

 

8,310

 

 

 

11,698

 

Thereafter

 

 

7,672

 

 

 

28,513

 

 

 

36,185

 

Total

 

$

40,750

 

 

$

91,245

 

 

$

131,995

 

Impairment Charges

The Company did not have any goodwill or indefinite-lived intangible asset impairment charges during 2023, 2022, or 2021.

v3.24.0.1
Fair Value Measurements
12 Months Ended
Dec. 31, 2023
Fair Value Disclosures [Abstract]  
Fair Value Measurements

7. Fair Value Measurements

ASC 820, “Fair Value Measurement,” establishes a fair value hierarchy based on three levels of inputs, of which the first two are considered observable and the third is considered unobservable:

Level 1: Quoted prices for identical assets or liabilities in active markets which the Company can access

Level 2: Observable inputs other than those described in Level 1

Level 3: Unobservable inputs

Current Assets and Liabilities

The Company’s cash equivalents are highly liquid investments with original maturities of three months or less, which represent an asset the Company measures at fair value on a recurring basis. The Company determines the fair value of cash equivalents using a market approach based on quoted prices in active markets. The fair values of cash equivalents, accounts receivable, income taxes receivable, accounts payable, income taxes payable and accrued expenses and other current liabilities approximate their carrying values because of their short-term nature.

Foreign Currency Contracts

The Company addresses market risks from changes in foreign currency exchange rates through a risk management program that includes the use of derivative financial instruments to mitigate certain balance sheet foreign currency transaction exposures. The Company uses foreign currency forward contracts as a part of its strategy to manage exposures related to foreign currency denominated monetary assets and liabilities.

Contingent Considerations

On July 31, 2019, the Company acquired ARGES GmbH (“ARGES”). Under the purchase and sale agreement for the ARGES acquisition, the former owner of ARGES is eligible to receive contingent consideration based on the achievement of certain revenue targets by the Company from August 2019 through December 2026. The undiscounted range of possible contingent consideration is zero to €10.0 million ($11.1 million). If the revenue targets are achieved, the contingent consideration would be payable annually with the first payment due in the first quarter of 2021. The estimated fair value of the contingent consideration of €7.1 million ($7.9 million) was determined based on the Monte Carlo valuation method and was recorded as part of the purchase price as of the acquisition date. Subsequent changes in the estimated fair value of the contingent consideration liability are recorded in the consolidated statement of operations in restructuring, acquisition and related costs until the liability is fully settled. During 2020, the fair value of the contingent consideration was adjusted to €4.1 million ($5.1 million). The Company made the first installment payment of €0.4 million ($0.4 million) in March 2021 and adjusted the fair value of the contingent consideration to €3.3 million ($3.8 million) as of December 31, 2021. The Company made the second installment payment of €0.3 million ($0.4 million) in March 2022. Based on the revenue performance and revenue projections as of December 31, 2022, the fair value of the remaining

contingent consideration was adjusted to €0.4 million ($0.4 million). The Company made the third installment payment of €0.1 million ($0.1 million) in July 2023. Based on the revenue performance and revenue projections as of December 31, 2023, the Company did not make any further adjustments to the fair value of the remaining contingent consideration during the year ended December 31, 2023. The installment payments have been reported as cash outflows from financing activities in the consolidated statement of cash flows for the respective periods.

The following table summarizes the fair values of the Company’s assets and liabilities measured at fair value on a recurring basis as of December 31, 2023 (in thousands):

 

Fair Value

 

 

Quoted Price in
Active Market for
 Identical Assets
(Level 1)

 

 

Significant Other
Observable Inputs
(Level 2)

 

 

Significant Other
Unobservable
Inputs
(Level 3)

 

Assets

 

 

 

 

 

 

 

 

 

 

 

Cash equivalents

$

1,392

 

 

$

1,392

 

 

$

 

 

$

 

Prepaid expenses and other current assets:

 

 

 

 

 

 

 

 

 

 

 

Foreign currency forward contracts

 

379

 

 

 

 

 

 

379

 

 

 

 

 

$

1,771

 

 

$

1,392

 

 

$

379

 

 

$

 

Liabilities

 

 

 

 

 

 

 

 

 

 

 

Accrued expenses and other current liabilities:

 

 

 

 

 

 

 

 

 

 

 

Contingent considerations - Current

$

48

 

 

$

 

 

$

 

 

$

48

 

Foreign currency forward contracts

 

312

 

 

 

 

 

 

312

 

 

 

 

Other liabilities:

 

 

 

 

 

 

 

 

 

 

 

Contingent considerations - Long-term

 

311

 

 

 

 

 

 

 

 

 

311

 

 

$

671

 

 

$

 

 

$

312

 

 

$

359

 

The following table summarizes the fair values of the Company’s assets and liabilities measured at fair value on a recurring basis as of December 31, 2022 (in thousands):

 

Fair Value

 

 

Quoted Price in
Active Market for
 Identical Assets
(Level 1)

 

 

Significant Other
Observable Inputs
(Level 2)

 

 

Significant Other
Unobservable
Inputs
(Level 3)

 

Assets

 

 

 

 

 

 

 

 

 

 

 

Cash equivalents

$

1,369

 

 

$

1,369

 

 

$

 

 

$

 

Prepaid expenses and other current assets:

 

 

 

 

 

 

 

 

 

 

 

Foreign currency forward contracts

 

391

 

 

 

 

 

 

391

 

 

 

 

 

$

1,760

 

 

$

1,369

 

 

$

391

 

 

$

 

Liabilities

 

 

 

 

 

 

 

 

 

 

 

Accrued expenses and other current liabilities:

 

 

 

 

 

 

 

 

 

 

 

Contingent considerations - Current

$

124

 

 

$

 

 

$

 

 

$

124

 

Foreign currency forward contracts

 

412

 

 

 

 

 

 

412

 

 

 

 

Other liabilities:

 

 

 

 

 

 

 

 

 

 

 

Contingent considerations - Long-term

 

301

 

 

 

 

 

 

 

 

 

301

 

 

$

837

 

 

$

 

 

$

412

 

 

$

425

 

During the years ended December 31, 2023 and 2022, there were no transfers between fair value levels.

Changes in the fair value of Level 3 contingent considerations for the year ended December 31, 2023 were as follows (in thousands):

 

Contingent Considerations

 

Balance at December 31, 2022

$

425

 

Payments

 

(81

)

Effect of foreign exchange rates

 

15

 

Balance at December 31, 2023

$

359

 

See Note 11 for a discussion of the estimated fair value of the Company’s outstanding debt and Note 14 for a discussion of the estimated fair value of the Company’s pension plan assets.

v3.24.0.1
Foreign Currency Contracts
12 Months Ended
Dec. 31, 2023
Derivative Instruments and Hedging Activities Disclosure [Abstract]  
Foreign Currency Contracts

8. Foreign Currency Contracts

The Company addresses market risks from changes in foreign currency exchange rates through a risk management program that includes the use of derivative financial instruments to mitigate certain foreign currency transaction exposures from future settlement of non-functional currency monetary assets and liabilities as of the end of a period. The Company does not enter into derivative transactions for speculative purposes. Gains and losses on derivative financial instruments substantially offset losses and gains on the underlying hedged exposures. Furthermore, the Company manages its exposure to counterparty risks on derivative instruments by entering into contracts with a diversified group of major financial institutions and by actively monitoring outstanding positions.

As of December 31, 2023, the notional amount and fair value of the Company’s foreign currency forward contracts was $172.3 million and a net gain of $0.1 million, respectively. As of December 31, 2022, the notional amount and fair value of the Company’s foreign currency forward contracts was $117.1 million and a net loss of less than $0.1 million, respectively.

For the years ended December 31, 2023, 2022 and 2021, the Company recognized aggregate net gain of $2.5 million, net loss of $(2.4) million, and net gain of $1.3 million, respectively, from the settlement of foreign currency forward contracts, which were included in foreign exchange transaction gains (losses) in the consolidated statements of operations.

v3.24.0.1
Earnings per Common Share
12 Months Ended
Dec. 31, 2023
Earnings Per Share [Abstract]  
Earnings per Common Share

9. Earnings per Common Share

Basic earnings per common share is computed by dividing net income by the weighted average number of common shares outstanding during the year.

For diluted earnings per common share, the denominator includes the dilutive effect of outstanding common share equivalents. The dilutive effects of outstanding common share equivalents, including outstanding restricted stock units, stock options and performance-based restricted stock units, are determined using the treasury stock method. Performance-based restricted stock units are considered contingently issuable shares, the vesting of which may be based on achievement of specified company performance conditions (“attainment-based PSUs”), certain market conditions (“market-based PSUs”) or a hybrid of specified company performance conditions and market conditions (“hybrid PSUs”). The dilutive effects of market-based PSUs are included in the weighted average common share calculation based on the number of shares, if any, that would be issuable as of the end of the reporting period, assuming the end of the reporting period is also the end of the performance period. The dilutive effects of attainment-based and hybrid PSUs are included in the weighted average common share calculation based on the cumulative achievement against the performance targets only when the performance targets have been achieved as of the end of the reporting period.

The following table sets forth the computation of basic and diluted earnings per common share (in thousands, except per share amounts):

 

Year Ended December 31,

 

 

2023

 

 

2022

 

 

2021

 

Numerators:

 

 

 

 

 

 

 

 

Net income

$

72,878

 

 

$

74,051

 

 

$

50,331

 

 

 

 

 

 

 

 

 

 

Denominators:

 

 

 

 

 

 

 

 

Weighted average common shares outstanding— basic

 

35,844

 

 

 

35,652

 

 

 

35,396

 

Dilutive potential common shares

 

187

 

 

 

257

 

 

 

385

 

Weighted average common shares outstanding— diluted

 

36,031

 

 

 

35,909

 

 

 

35,781

 

Antidilutive potential common shares excluded from above

 

99

 

 

 

91

 

 

 

13

 

 

 

 

 

 

 

 

 

 

Earnings per Common Share:

 

 

 

 

 

 

 

 

Basic

$

2.03

 

 

$

2.08

 

 

$

1.42

 

Diluted

$

2.02

 

 

$

2.06

 

 

$

1.41

 

 

For the year ended December 31, 2023, 104 thousand shares of attainment-based and hybrid PSUs were excluded from the calculation of the denominator because they were considered contingently issuable shares and the related performance targets had not been achieved as of December 31, 2023.

 

For the year ended December 31, 2022, 99 thousand shares of attainment-based PSUs were excluded from the calculation of the denominator because they were considered contingently issuable shares and the related performance targets had not been achieved of December 31, 2022.

 

For the year ended December 31, 2021, 82 thousand shares of attainment-based PSUs granted to certain members of the executive management team and 213 thousand shares of attainment-based restricted stock issued to Laser Quantum former non-controlling interest shareholders were excluded from the calculation of the denominator because they were considered contingently issuable shares and the related performance targets had not been achieved as of December 31, 2021.

v3.24.0.1
Supplementary Balance Sheet Information
12 Months Ended
Dec. 31, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]  
Supplementary Balance Sheet Information

10. Supplementary Balance Sheet Information

The following tables provide the details of selected balance sheet items as of the dates indicated (in thousands):

Inventories

 

 

December 31,

 

 

2023

 

 

2022

 

Raw materials

$

104,643

 

 

$

118,292

 

Work-in-process

 

21,010

 

 

 

23,328

 

Finished goods

 

23,311

 

 

 

25,738

 

Demo and consigned inventory

 

407

 

 

 

639

 

Total inventories

$

149,371

 

 

$

167,997

 

Property, Plant and Equipment, Net

 

December 31,

 

 

2023

 

 

2022

 

Cost:

 

 

 

 

 

Land, buildings and improvements

$

95,020

 

 

$

86,026

 

Machinery and equipment

 

117,487

 

 

 

110,212

 

Total cost

 

212,507

 

 

 

196,238

 

Accumulated depreciation

 

(103,058

)

 

 

(93,052

)

Property, plant and equipment, net

$

109,449

 

 

$

103,186

 

 

 

The following table summarizes depreciation expense on property, plant and equipment, including demo units and assets under finance leases (in thousands):

 

Year Ended December 31,

 

 

2023

 

 

2022

 

 

2021

 

Depreciation expense

$

14,017

 

 

$

13,550

 

 

$

13,529

 

Accrued Expenses and Other Current Liabilities

The following table summarizes accrued expenses and other current liabilities as of the dates indicated (in thousands):

 

December 31,

 

 

2023

 

 

2022

 

Accrued compensation and benefits

$

32,703

 

 

$

35,501

 

Finance lease obligations

 

718

 

 

 

668

 

Contract liabilities, current portion

 

5,553

 

 

 

8,128

 

Accrued warranty

 

5,292

 

 

 

5,127

 

Other

 

16,790

 

 

 

13,620

 

Total

$

61,056

 

 

$

63,044

 

Accrued Warranty

The following table summarizes changes in accrued warranty for the periods indicated (in thousands):

 

Year Ended December 31,

 

 

2023

 

 

2022

 

 

2021

 

Balance at beginning of year

$

5,127

 

 

$

4,783

 

 

$

4,919

 

Provision charged to cost of revenue

 

2,445

 

 

 

3,071

 

 

 

1,410

 

Warranty liabilities acquired from acquisitions

 

 

 

 

 

 

 

874

 

Use of provision

 

(2,338

)

 

 

(2,615

)

 

 

(2,326

)

Foreign currency exchange rate changes

 

58

 

 

 

(112

)

 

 

(94

)

Balance at end of year

$

5,292

 

 

$

5,127

 

 

$

4,783

 

Other Long-term Liabilities

The following table summarizes other long-term liabilities as of the dates indicated (in thousands):

 

December 31,

 

 

2023

 

 

2022

 

Finance lease obligations

$

3,934

 

 

$

4,652

 

Accrued contingent considerations and earn-outs

 

311

 

 

 

301

 

Other

 

1,687

 

 

 

1,132

 

Total

$

5,932

 

 

$

6,085

 

 

v3.24.0.1
Debt
12 Months Ended
Dec. 31, 2023
Debt Disclosure [Abstract]  
Debt

11. Debt

Debt consisted of the following (in thousands):

 

 

December 31,

 

 

2023

 

 

2022

 

Senior Credit Facilities – term loan

$

4,994

 

 

$

4,832

 

Less: unamortized debt issuance costs

 

(26

)

 

 

(32

)

Total current portion of long-term debt

 

4,968

 

 

 

4,800

 

 

 

 

 

 

 

Senior Credit Facilities – term loan

 

74,655

 

 

 

77,060

 

Senior Credit Facilities – revolving credit facility

 

278,404

 

 

 

358,413

 

Less: unamortized debt issuance costs

 

(3,655

)

 

 

(4,811

)

Total long-term debt

 

349,404

 

 

 

430,662

 

 

 

 

 

 

 

Total Senior Credit Facilities

$

354,372

 

 

$

435,462

 

Senior Credit Facilities

On December 31, 2019, the Company entered into an amended and restated credit agreement (the “Third Amended and Restated Credit Agreement”) with existing lenders for an aggregate credit facility of $450.0 million, consisting of a $100.0 million U.S. dollar equivalent euro-denominated (approximately €90.2 million) 5-year term loan facility and a $350.0 million 5-year revolving credit facility (collectively, the “Senior Credit Facilities”). The Third Amended and Restated Credit Agreement had an original maturity date of December 31, 2024.

On March 27, 2020, the Company entered into an amendment (the “First Amendment”) to the Third Amended and Restated Credit Agreement and exercised a portion of the uncommitted accordion option. The First Amendment increased the revolving credit facility commitment under the Third Amended and Restated Credit Agreement by $145.0 million, from $350.0 million to $495.0 million, and reset the uncommitted accordion option to $200.0 million for potential future expansion.

On October 5, 2021, the Company entered into an amendment (the “Fourth Amendment”) to the Third Amended and Restated Credit Agreement to exercise the accordion option. The Fourth Amendment increased the revolving credit facility commitment under the Third Amended and Restated Credit Agreement by $200.0 million, from $495.0 million to $695.0 million, and reset the uncommitted accordion option to $200.0 million for potential future expansion.

On March 10, 2022, the Company entered into an amendment (the "Fifth Amendment") to the Third Amended and Restated Credit Agreement to extend the maturity date from December 31, 2024 to March 10, 2027, update the pricing grid, replace LIBOR with SOFR as the reference rate for U.S. dollar borrowings, and increase the uncommitted accordion option from $200.0 million to $350.0 million.

The borrowings outstanding under the Senior Credit Facilities bear interest at rates based on (a) the Base Rate, as defined in the Third Amended and Restated Credit Agreement, plus a margin ranging between 0.00% to 0.75% per annum, determined by reference to the Company’s consolidated leverage ratio, or (b) the Term SOFR Screen Rate, the Alternative Currency Daily Rate or the Alternative Currency Term Rate, as defined in the Third Amended and Restated Credit Agreement, plus a margin ranging between 0.75% and 1.75% per annum, determined by reference to the Company’s consolidated leverage ratio. In addition, the Company is obligated to pay a commitment fee on the unused portion of the revolving credit facility, ranging between 0.20% and 0.30% per annum, determined by reference to the Company’s consolidated leverage ratio.

The Third Amended and Restated Credit Agreement contains various customary representations, warranties and covenants applicable to the Company and its subsidiaries, including, among others: (i) limitations on restricted payments, including dividend payments and stock repurchases, provided that the Company and its subsidiaries may repurchase their equity interests so long as, immediately after giving effect to the repurchase, the Company’s consolidated leverage ratio is no more than 3.25:1.00, with a step up to 3.75:1.00 for four consecutive quarters following an acquisition with an aggregate consideration greater than or equal to $50.0 million, and the satisfaction of certain other customary conditions; (ii) limitations on fundamental changes involving the Company

and its subsidiaries; (iii) limitations on the disposition of assets; and (iv) limitations on indebtedness, investments, and liens. The Third Amended and Restated Credit Agreement also requires the Company to satisfy certain financial covenants, such as maintaining a minimum consolidated fixed charge coverage ratio of 1.50:1.00 and a maximum consolidated leverage ratio of 3.50:1.00. The maximum consolidated leverage ratio will increase to 4.00:1.00 for four consecutive quarters following an acquisition with an aggregate consideration greater than or equal to $50.0 million.

The outstanding principal balance under the term loan facility is payable in quarterly installments of €1.1 million that began in March 2020, with the remaining balance due upon maturity. The Company may make additional principal payments at any time, which will reduce the next quarterly installment payment due. Borrowings under the revolving credit facility may be repaid at any time through March 2027.

As of December 31, 2023, the outstanding principal under the Company’s term loan facility is scheduled to be repaid as follows (in thousands):

 

Principal Amount

 

2024

$

4,994

 

2025

 

4,994

 

2026

 

4,994

 

2027

 

64,667

 

Total debt repayments

$

79,649

 

 

 

 

The Company may be required to prepay outstanding loans under the Third Amended and Restated Credit Agreement with the net proceeds from certain asset dispositions and incurrence of certain debt. At the election of the Company, and so long as no default shall have occurred, the Company may reinvest all, or any portion, of the net proceeds from such asset dispositions or incurrence of debt within a year.

As of December 31, 2023, the Company had $416.6 million additional borrowing capacity available under the revolving credit facility. Excluding commitment fees under the revolving credit facility, the weighted average interest rate for the Senior Credit Facilities was approximately 6.16% as of December 31, 2023. The commitment fee rate for the unused commitments under the revolving credit facility was approximately 0.25% as of December 31, 2023.

Guarantees

The Senior Credit Facilities is guaranteed by Novanta Inc., Novanta Corporation, NDS Surgical Imaging LLC, Med X Change, LLC., Novanta Medical Technologies Corp., W.O.M. World of Medicine USA, Inc., Novanta Europe GmbH, Novanta U.K. Investments Holding Limited, Novanta Technologies U.K. Limited, ATI Industrial Automation, Inc., and ATI Industrial Mexico, LLC. (collectively, “Guarantors”). Each Guarantor, jointly and severally, unconditionally guarantees the due and punctual payment of the principal, interest and fees under the Senior Credit Facilities, when due and payable, whether at maturity, by required prepayment, by acceleration or otherwise. In addition, Guarantors guarantee the due and punctual payment, fees and interest on the overdue principal of the Senior Credit Facilities and the due and punctual performance of all obligations of the Company in accordance with the terms of the Third Amended and Restated Credit Agreement. Furthermore, each Guarantor, jointly and severally, unconditionally guarantees that in the event of any extension, renewal, amendment, refinancing or modification of any of the Senior Credit Facilities, amounts due will be promptly paid in full when due in accordance with the terms of the extension or renewal, at stated maturity, by acceleration or otherwise.

The obligations of each Guarantor are limited to the maximum amount, after giving effect to all other contingent and fixed liabilities or any collections from, or payments made by or on behalf of, any other Guarantor. Each Guarantor that makes a payment or distribution under a Guarantee is entitled to a contribution from each other Guarantor of its pro rata share based on the adjusted net assets of each Guarantor. If at any time any payment of any of the obligations of the Guarantors is rescinded or must otherwise be returned upon the insolvency, bankruptcy or reorganization of the Company, a Guarantor or otherwise, the Guarantees will continue to be effective or be reinstated, as the case may be, as though such payment had not been made.

Each Guarantor may be released from its obligations under its respective Guarantee and its obligations under the Third Amended and Restated Credit Agreement upon the occurrence of certain events, including, but not limited to: (i) the Guarantor ceasing to be a subsidiary; or (ii) payment in full of the principal and accrued and unpaid interest on the Senior Credit Facilities and all other obligations.

The maximum potential amount of future payments that the Guarantors could be required to make under the Guarantee is the principal amount of the Senior Credit Facilities plus all accrued and unpaid interest thereon. However, as of December 31, 2023, the Guarantors were not expected to be required to perform under the Guarantee.

Liens

The Company’s obligations under the Senior Credit Facilities are secured, on a senior basis, by a lien on substantially all of the assets of Novanta Inc. The Third Amended and Restated Credit Agreement also contains customary events of default.

Deferred Financing Costs

In connection with the execution of the Fifth Amendment, the Company capitalized an additional $2.5 million of deferred financing costs and recorded a $0.6 million loss from the write-off of a portion of the unamortized deferred financing costs previously capitalized in connection with the Senior Credit Facilities. The Company allocated the deferred financing costs between the term loan and the revolving credit facility based on the maximum borrowing capacity and amortizes the costs on a straight-line basis over the term of the Senior Credit Facilities. Non-cash interest expense related to the amortization of the deferred financing costs was $1.2 million, $1.2 million and $1.2 million in 2023, 2022 and 2021, respectively. Unamortized deferred financing costs are presented as a reduction to the debt balances on the consolidated balance sheets.

Fair Value of Debt

As of December 31, 2023 and 2022, the outstanding balance of the Company’s debt approximated its fair value based on current rates available to the Company for debt of the same maturities. The fair value of the Company’s debt is classified as Level 2 under the fair value hierarchy.

v3.24.0.1
Leases
12 Months Ended
Dec. 31, 2023
Leases [Abstract]  
Leases

12. Leases

Most leases held by the Company expire between 2024 and 2036. In the U.K., where longer lease terms are more common, the Company has a land lease that extends through 2078. Certain leases include terms such as one or more options to renew, with renewal terms that can extend the lease term from one to 10 years, and options to terminate the leases within one year. The exercise of lease renewal or termination option is at the Company’s sole discretion; therefore, the majority of renewals to extend the lease terms are not included in the Company’s right-of-use assets and operating lease liabilities as they are not reasonably certain of being exercised. The Company regularly evaluates the renewal options and includes the renewal periods in the lease term when they are reasonably certain of being exercised. The depreciable life of right-of-use assets and leasehold improvements is limited to the expected lease terms.

The following table summarizes the components of lease costs included in the statements of operations for the periods indicated (in thousands):

 

 

Year Ended December 31,

 

 

2023

 

 

2022

 

 

2021

 

Operating lease cost

$

10,475

 

 

$

10,387

 

 

$

8,533

 

Finance lease cost

 

 

 

 

 

 

 

 

Amortization of right-of-use assets

 

602

 

 

 

602

 

 

 

602

 

Interest on lease liabilities

 

274

 

 

 

308

 

 

 

340

 

Variable lease cost

 

1,007

 

 

 

1,145

 

 

 

1,074

 

Total lease cost

$

12,358

 

 

$

12,442

 

 

$

10,549

 

 

The following table provides the details of balance sheet information related to leases as of the dates indicated (in thousands, except lease term and discount rate):

 

 

 

December 31,

 

 

 

2023

 

 

2022

 

Operating leases:

 

 

 

 

 

 

Operating lease right-of-use assets

 

$

38,302

 

 

$

43,317

 

 

 

 

 

 

 

 

Current portion of operating lease liabilities

 

$

8,189

 

 

$

7,793

 

Operating lease liabilities

 

 

37,345

 

 

 

40,808

 

Total operating lease liabilities

 

$

45,534

 

 

$

48,601

 

 

 

 

 

 

 

 

Finance leases:

 

 

 

 

 

 

Property, plant and equipment, gross

 

$

9,582

 

 

$

9,582

 

Accumulated depreciation

 

 

(6,272

)

 

 

(5,670

)

Finance lease assets included in property, plant and equipment, net

 

$

3,310

 

 

$

3,912

 

 

 

 

 

 

 

 

Accrued expenses and other current liabilities

 

$

718

 

 

$

668

 

Other liabilities

 

 

3,934

 

 

 

4,652

 

Total finance lease liabilities

 

$

4,652

 

 

$

5,320

 

 

 

 

 

 

 

 

Weighted-average remaining lease term (in years):

 

 

 

 

 

 

Operating leases

 

 

7.6

 

 

 

8.2

 

Finance leases

 

 

5.5

 

 

 

6.5

 

Weighted-average discount rate:

 

 

 

 

 

 

Operating leases

 

 

4.84

%

 

 

4.64

%

Finance leases

 

 

5.54

%

 

 

5.54

%

The following table provides the details of cash flow information related to leases for the periods indicated (in thousands):

 

 

Year Ended December 31,

 

 

2023

 

 

2022

 

 

2021

 

Cash paid for amounts included in lease liabilities:

 

 

 

 

 

 

 

 

Operating cash flows from finance leases

$

274

 

 

$

308

 

 

$

340

 

Operating cash flows from operating leases

$

7,826

 

 

$

7,876

 

 

$

7,818

 

Financing cash flows from finance leases

$

657

 

 

$

599

 

 

$

9,310

 

Supplemental non-cash information:

 

 

 

 

 

 

 

 

Right-of-use assets obtained in exchange for new operating lease liabilities

$

4,046

 

 

$

4,757

 

 

$

22,574

 

Right-of-use assets obtained in exchange for new finance lease liabilities

$

-

 

 

$

-

 

 

$

-

 

 

During the year ended December 31, 2021, the Company paid $8.7 million upon the exercise of an option to purchase a building under a finance lease agreement in Germany. The cash payment has been presented as a cash outflow from financing activities in the consolidated statement of cash flows for the year ended December 31, 2021.

Future minimum lease payments under operating and finance leases expiring subsequent to December 31, 2023, including operating leases associated with facilities that have been vacated as a result of the Company’s restructuring actions, are summarized as follows (in thousands):

 

Year Ending December 31,

 

Operating Leases

 

 

Finance Leases

 

2024

 

$

9,671

 

 

$

954

 

2025

 

 

9,647

 

 

 

954

 

2026

 

 

8,105

 

 

 

979

 

2027

 

 

7,135

 

 

 

1,003

 

2028

 

 

4,530

 

 

 

1,003

 

Thereafter

 

 

16,783

 

 

 

501

 

Total minimum lease payments

 

 

55,871

 

 

 

5,394

 

Less: interest

 

 

(10,337

)

 

 

(742

)

Present value of lease liabilities

 

$

45,534

 

 

$

4,652

 

v3.24.0.1
Stockholders’ Equity and Share-Based Compensation
12 Months Ended
Dec. 31, 2023
Share-Based Payment Arrangement [Abstract]  
Stockholders’ Equity and Share-Based Compensation

13. Stockholders’ Equity and Share-Based Compensation

Preferred Shares

In May 2021, the Company’s shareholders approved a special resolution to amend the Company’s articles to authorize up to 7.0 million preferred shares for future issuance. The Company’s Board of Directors is authorized to designate and issue one or more series of preferred shares, fix the rights, preferences and designation, as deemed necessary or advisable, relating to the preferred shares, provided that no shares of any series may be entitled to more than one vote per share. As of December 31, 2023, no preferred shares had been issued and outstanding.

Common Shares

The Company has an unlimited number of no-par value common shares authorized for issuance. Holders of common shares are entitled to one vote per share. Holders of common shares are entitled to receive dividends, if and when declared by the Board of Directors, and to share ratably in the Company’s assets legally available for distribution to shareholders in the event of liquidation. Holders of common shares have no redemption or conversion rights.

Common Share Repurchases

The Company’s Board of Directors may approve share repurchase plans from time to time. Under these repurchase plans, shares may be repurchased at the Company’s discretion based on ongoing assessment of the capital needs of the business, market prices of the Company’s common shares, and general market conditions. Shares may also be repurchased through an accelerated share purchase agreement, on the open market or in privately negotiated transactions in accordance with applicable federal securities laws. Repurchases may be made under certain SEC regulations, which would permit common shares to be repurchased when the Company would otherwise be prohibited from doing so under insider trading laws. While the share repurchase plans are generally intended to offset dilution from equity awards granted to the Company’s employees and directors, the plans do not obligate the Company to acquire any particular amount of common shares. No time limit is typically set for the completion of the share repurchase plans, and the plans may be suspended or discontinued at any time. The Company expects to fund share repurchases through cash on hand and cash generated from operations.

In October 2018, the Company’s Board of Directors approved a share repurchase plan (the “2018 Repurchase Plan”) authorizing the repurchase of $25.0 million worth of common shares. Share repurchases have been made under the 2018 Repurchase Plan pursuant to Rule 10b-18 under the Securities Exchange Act of 1934. During 2019, the Company repurchased 119 thousand shares for an aggregate purchase price of $10.0 million at an average price of $83.71 per share under the 2018 Repurchase Plan. During 2020, the Company repurchased 65 thousand shares for an aggregate purchase price of $5.5 million at an average price of $84.55 per share. During 2022, the Company completed the 2018 Repurchase Plan and repurchased 80 thousand shares for an aggregate purchase price of $9.5 million at an average price of $118.97 per share. From the inception of the 2018 Repurchase Plan, the Company repurchased a cumulative total of 264 thousand shares for an aggregate purchase price of $25.0 million at an average price of $94.57 per share.

In February 2020, the Company’s Board of Directors approved a new share repurchase plan (the “2020 Repurchase Plan”) authorizing the repurchase of an additional $50.0 million worth of common shares. During 2022, the Company repurchased 4 thousand shares for an aggregate purchase price of $0.5 million at an average price of $116.95 under the 2020 Repurchase Plan. No shares were repurchased during the year ended December 31, 2023. As of December 31, 2023, the Company had $49.5 million available for future share repurchases under the 2020 Repurchase Plan.

Amended and Restated 2010 Incentive Plan

In November 2010, the Company’s shareholders approved the 2010 Incentive Award Plan under which the Company may grant share-based compensation awards to employees, consultants and directors. In May 2021, the Company’s shareholders approved an amended and restated 2010 Incentive Award Plan (as amended, the “Amended and Restated 2010 Incentive Plan”). The maximum number of shares which can be issued pursuant to the Amended and Restated 2010 Incentive Plan is 6,148,613, subject to adjustment as set forth in the Amended and Restated 2010 Incentive Plan. The Amended and Restated 2010 Incentive Plan provides for the grant of incentive stock options, non-qualified stock options, restricted stock, restricted stock units, stock appreciation rights, deferred stock, deferred stock units, dividend equivalents, performance awards and stock payments (collectively referred to as “Awards”). The Amended and Restated 2010 Incentive Plan provides for specific limits on the number of shares with respect to Awards that may be granted to any one person during any calendar year and the amount of cash that can be paid with respect to Awards to any one person during any calendar year. The Amended and Restated 2010 Incentive Plan will expire and no further Awards may be granted after May 13, 2031. As of December 31, 2023, there were 1,900,581 shares available for future Awards under the Amended and Restated 2010 Incentive Plan.

Shares subject to Awards that have expired, forfeited or settled in cash, or repurchased by the Company at the same price paid by the awardee may be added back to the number of shares available for grant under the Amended and Restated 2010 Incentive Plan and may be granted as new Awards. Notwithstanding the foregoing, the following shares will not be added back to the number of shares available for grant: (a) shares that are used to pay the exercise price for an option, (b) shares tendered or withheld to pay taxes with respect to any Award (other than options and stock appreciation rights) to the extent they exceed the number of shares with a fair market value equal to the tax liability based on minimum withholding rates, (c) shares tendered or withheld to pay taxes with respect to options and stock appreciation rights, (d) shares subject to a stock appreciation right that are not issued in connection with the stock settlement of the stock appreciation right on exercise thereof, and (e) shares purchased on the open market with the cash proceeds from the exercise of options. Shares issued to satisfy Awards under the Amended and Restated 2010 Incentive Plan may be previously authorized but unissued shares, treasury shares or shares repurchased on the open market.

Share-Based Compensation Expense

The table below summarizes share-based compensation expense recorded in operating income (in thousands):

 

Year Ended December 31,

 

 

2023

 

 

2022

 

 

2021

 

Selling, general and administrative

$

21,963

 

 

$

18,182

 

 

$

17,255

 

Research and development and engineering

 

2,031

 

 

 

2,414

 

 

 

2,294

 

Cost of revenue

 

1,594

 

 

 

2,512

 

 

 

3,008

 

Restructuring and acquisition related costs

 

 

 

 

 

 

 

3,049

 

Total share-based compensation expense

$

25,588

 

 

$

23,108

 

 

$

25,606

 

The expense recorded during each of the three years ended December 31, 2023, 2022 and 2021 included $1.2 million, $1.1 million and $1.1 million, respectively, related to restricted stock units (“RSUs”) and deferred stock units (“DSUs”) granted to the members of the Company’s Board of Directors.

As of December 31, 2023, the Company’s outstanding equity awards for which compensation expense will be recognized in the future consisted of time-based RSUs, performance stock units (“PSUs”) and stock options granted under the Amended and Restated 2010 Incentive Plan. The Company expects to record an aggregate share-based compensation expense of $34.1 million, net of estimated forfeitures, over a weighted average period of 1.10 years subsequent to December 31, 2023, for all outstanding Awards as of December 31, 2023.

Restricted Stock Units and Deferred Stock Units

The Company’s RSUs have generally been issued to employees with vesting periods ranging from zero to five years and vest based solely on service conditions. Accordingly, the Company recognizes compensation expense on a straight-line basis over the requisite service period. The Company reduces the compensation expense by an estimated forfeiture rate which is based on anticipated forfeitures and actual experience.

DSUs are granted to the members of the Company’s Board of Directors. The compensation expense associated with the DSUs is recognized in full on the respective date of grant, as DSUs are fully vested and non-forfeitable upon grant. Outstanding DSUs are converted into common shares upon Board members' resignation or retirement from the Board. There were 41 thousand and 38 thousand DSUs outstanding as of December 31, 2023 and December 31, 2022, respectively, which were included in the calculation of weighted average basic shares outstanding for the respective period.

The table below summarizes activities during 2023 relating to restricted and deferred stock units issued and outstanding under the Amended and Restated 2010 Incentive Plan:

 

Restricted and Deferred
Stock Units
(In thousands)

 

 

Weighted
Average Grant
Date Fair Value

 

 

Weighted Average
Remaining Vesting
Period (In years)

 

Aggregate Intrinsic
Value
(1)
(In thousands)

 

Unvested at December 31, 2022

 

238

 

 

$

128.26

 

 

 

 

 

 

Granted

 

102

 

 

$

156.43

 

 

 

 

 

 

Vested

 

(109

)

 

$

122.72

 

 

 

 

 

 

Forfeited

 

(25

)

 

$

139.97

 

 

 

 

 

 

Unvested at December 31, 2023

 

206

 

 

$

143.97

 

 

1.01 years

 

$

34,714

 

Expected to vest as of December 31, 2023

 

190

 

 

$

143.47

 

 

1.01 years

 

$

31,919

 

(1)
The aggregate intrinsic value is calculated based on the fair value of $168.41 per common share as of December 31, 2023 due to the fact that the restricted and deferred stock units carry a $0 purchase price.

The total fair value of restricted stock units and deferred stock units that vested in 2023, based on the market price of the underlying shares as of the date of vesting, was $16.9 million.

Performance Stock Units

The Company typically grants PSUs that are based on the Company's financial metrics, market conditions, or a hybrid of company financial metrics and market conditions. These PSUs generally cliff vest on the first day following the end of the specified performance period.

The number of common shares to be issued upon settlement following vesting of attainment-based PSUs is determined based on the Company’s financial metrics over the specified performance period against the targets established by the Company’s Board of Directors at the time of grant and will be in the range of zero to 200% of the target number of shares.

The number of common shares to be issued upon settlement following vesting of market-based PSUs is determined based on the relative market performance of the Company’s common stock compared to the Russell 2000 Index over the specified performance period using a payout formula established by the Company’s Board of Directors at the time of grant and will be in the range of zero to 200% of the target number of shares.

The number of common shares to be issued upon settlement following vesting of hybrid PSUs is determined based on the Company's financial metrics achieved over the specified performance period against the targets established by the Company's Board of Directors at the time of grant with a market condition multiplier and will be in the range of zero to 260% of the target number of shares.

The table below summarizes activities during 2023 relating to performance-based restricted stock units issued and outstanding under the Company’s Amended and Restated 2010 Incentive Plan:

 

Performance
Stock Units
(2)
(In thousands)

 

 

Weighted
Average Grant
Date Fair Value

 

 

Weighted Average
Remaining Vesting
Period (In years)

 

Aggregate
Intrinsic
Value
(3)
(In thousands)

 

Unvested at December 31, 2022

 

216

 

 

$

144.16

 

 

 

 

 

 

Granted

 

57

 

 

$

179.15

 

 

 

 

 

 

Performance adjustments(1)

 

20

 

 

$

122.24

 

 

 

 

 

 

Vested

 

(70

)

 

$

116.56

 

 

 

 

 

 

Forfeited

 

(18

)

 

$

169.63

 

 

 

 

 

 

Unvested at December 31, 2023

 

205

 

 

$

160.24

 

 

1.45 years

 

$

34,541

 

Expected to vest as of December 31, 2023

 

236

 

 

$

161.43

 

 

1.45 years

 

$

39,690

 

(1)
The amount shown represents performance adjustments related to the performance-based awards granted on February 20, 2020. These performance-based awards vested at a blended payout of 142% during the year ended December 31, 2023 based on the achievement of cumulative Non-GAAP EPS and applicable relative TSR performance conditions, respectively, over the performance period of fiscal years 2020 through 2022.
(2)
The unvested PSUs are shown in this table at target. The number of shares vested reflects the number of shares earned and issued during the year. As of December 31, 2023, the maximum number of PSUs available to be earned was approximately 367 thousand.
(3)
The aggregate intrinsic value is calculated based on the fair value of $168.41 per common share as of December 31, 2023 due to the fact that the performance stock units carry a $0 purchase price.

The total fair value of PSUs that vested in 2023, based on the market price of the underlying shares on the date of vesting, was $9.9 million.

The grant-date fair value of the hybrid PSUs granted during the year ended December 31, 2023 was estimated using the Monte-Carlo valuation model with the following assumptions:

 

Year Ended

 

 

December 31, 2023

 

Grant-date stock price

$

156.72

 

Expected volatility

 

35.89

%

Risk-free interest rate

 

4.44

%

Expected annual dividend yield

 

 

Weighted average fair value

$

181.45

 

Stock Options

In February 2023, the Company granted 48 thousand stock options to certain members of the executive management team to purchase common shares of the Company at an exercise price equal to the closing market price of the Company’s common shares on the date of grant. The stock options vest ratably over a three-year period from the date of grant and expire on the seventh anniversary of the date of grant.

The following table shows stock options that were outstanding and exercisable as of December 31, 2023 and the related weighted average exercise price, weighted average remaining contractual term and aggregate intrinsic value:

 

Stock Options
(In thousands)

 

 

Weighted
Average Exercise Price

 

Weighted
Average Remaining Contractual Term (years)

Aggregate Intrinsic Value (1) (In thousands)

 

Outstanding as of December 31, 2022

 

84

 

 

$

72.18

 

 

 

 

Granted

 

48

 

 

$

156.72

 

 

 

 

Exercised

 

 

 

$

 

 

 

 

Forfeited or expired

 

 

 

$

 

 

 

 

Outstanding as of December 31, 2023

 

132

 

 

$

102.86

 

4.55 years

$

8,636

 

Exercisable as of December 31, 2023

 

57

 

 

$

42.49

 

2.92 years

$

7,209

 

Expected to vest as of December 31, 2023

 

75

 

 

$

149.25

 

5.80 years

$

1,428

 

(1)
The aggregate intrinsic value is calculated as the difference between the closing market price of $168.41 per common share as of December 31, 2023 and the exercise price of the stock options.

The aggregate Black-Scholes fair value of $3.0 million for the stock options granted during 2023 was estimated using the following assumptions as of the grant date:

 

Year Ended December 31, 2023

 

Expected option term in years

 

4.5

 

Expected volatility

 

40.7

%

Risk-free interest rate

 

4.00

%

Expected annual dividend yield

 

 

The expected option term was calculated using the simplified method permitted under Codification of Staff Accounting Bulletins Topic 14, “Share-Based Payment”. The expected volatility was determined based on the historical volatility of the Company’s common shares over the expected option term. Risk-free interest rate was based upon treasury instrument whose term was six months longer than the expected option term. The expected annual dividend yield is zero as the Company does not have plans to issue dividends.

v3.24.0.1
Employee Benefit Plans
12 Months Ended
Dec. 31, 2023
Retirement Benefits [Abstract]  
Employee Benefit Plans

14. Employee Benefit Plans

Defined Contribution Plans

The Company has defined contribution employee retirement savings plans in the U.S., the U.K. and Japan. The Company matches the contributions of participating employees on the basis of percentages specified in each plan. The Company’s matching contributions to the plans were $6.8 million, $5.9 million and $4.4 million for the years ended December 31, 2023, 2022 and 2021, respectively.

Defined Benefit Plan

The Company maintains a frozen defined benefit pension plan in the U.K. (the “U.K. Plan”). The U.K. Plan was closed to new membership in 1997 and stopped accruing additional pension benefits for existing members in 2003. Benefits under the U.K. Plan were based on the participants’ years of service and compensation as of the date the plan was frozen in 2003, adjusted for inflation. The Company continues to fund the plan in accordance with the pension regulations in the U.K.

The net periodic pension cost is included in other income (expense) in the consolidated statements of operations and consisted of the following components (in thousands):

 

Year Ended December 31,

 

 

2023

 

 

2022

 

 

2021

 

Components of the net periodic pension cost:

 

 

 

 

 

 

 

 

Interest cost

$

1,185

 

 

$

669

 

 

$

554

 

Expected return on plan assets

 

(1,440

)

 

 

(1,286

)

 

 

(1,120

)

Amortization of actuarial losses

 

990

 

 

 

380

 

 

 

928

 

Amortization of prior service cost

 

30

 

 

 

32

 

 

 

31

 

Net periodic pension cost

$

765

 

 

$

(205

)

 

$

393

 

The actuarial assumptions used to compute the net periodic pension cost for the years ended December 31, 2023, 2022 and 2021, respectively, were as follows:

 

Year Ended December 31,

 

2023

 

2022

 

2021

Weighted-average discount rate

4.8%

 

1.8%

 

1.2%

Weighted-average long-term rate of return on plan assets

5.3%

 

3.2%

 

2.5%

The actuarial assumptions used to compute the benefit obligations as of December 31, 2023 and 2022, respectively, were as follows:

 

December 31,

 

2023

 

2022

Weighted-average discount rate

4.5%

 

4.8%

Rate of inflation

2.8%

 

2.7%

The discount rates used are derived from (AA) corporate bonds that have maturities approximating the terms of the pension obligations under the U.K. Plan. In estimating the expected return on plan assets, the Company considered the historical performance of the major asset classes held by the U.K. Plan and current forecasts of future rates of return for these asset classes.

The following table provides a reconciliation of benefit obligations and plan assets of the U.K. Plan (in thousands):

 

December 31,

 

 

2023

 

 

2022

 

Change in benefit obligation:

 

 

 

 

 

Projected benefit obligation at beginning of year

$

24,597

 

 

$

41,398

 

Interest cost

 

1,185

 

 

 

669

 

Actuarial (gains) losses (1)

 

445

 

 

 

(12,135

)

Benefits paid

 

(1,257

)

 

 

(1,191

)

Prior service cost

 

 

 

 

 

Foreign currency exchange rate changes

 

1,289

 

 

 

(4,144

)

Projected benefit obligation at end of year

$

26,259

 

 

$

24,597

 

Accumulated benefit obligation at end of year

$

26,259

 

 

$

24,597

 

Change in plan assets:

 

 

 

 

 

Fair value of plan assets at beginning of year

$

26,609

 

 

$

44,187

 

Actual return on plan assets

 

1,575

 

 

 

(12,927

)

Employer contributions

 

1,007

 

 

 

971

 

Benefits paid

 

(1,257

)

 

 

(1,191

)

Foreign currency exchange rate changes

 

1,417

 

 

 

(4,431

)

Fair value of plan assets at end of year

$

29,351

 

 

$

26,609

 

Funded status at end of year

$

3,092

 

 

$

2,012

 

Amounts included in accumulated other comprehensive loss not yet recognized in net periodic pension cost:

 

 

 

 

 

Net actuarial losses at beginning of year

$

(8,076

)

 

$

(7,206

)

Net actuarial gains (losses) during the year

 

(310

)

 

 

(2,078

)

Prior service cost arising during the year

 

-

 

 

 

-

 

Amounts reclassified from accumulated other comprehensive loss to income before income taxes

 

1,020

 

 

 

412

 

Foreign currency exchange rate changes

 

(406

)

 

 

796

 

Net actuarial losses

$

(7,772

)

 

$

(8,076

)

(1)
Actuarial (gains)/losses in the U.K. Plan for the years ended December 31, 2023 and 2022, respectively, primarily resulted from changes in the discount rate assumptions.

The funded status of the U.K. Plan was included in other long term assets on the accompanying consolidated balance sheet as of December 31, 2023 and December 31, 2022, respectively.

The following table reflects the total expected benefit payments to plan participants for each of the next five years and the following five years in aggregate and have been estimated based on the same assumptions used to measure the Company’s benefit obligations as of December 31, 2023 (in thousands):

 

Amount

 

2024

$

1,363

 

2025

 

1,365

 

2026

 

1,568

 

2027

 

1,661

 

2028

 

1,723

 

2029-2033

 

9,436

 

Total

$

17,116

 

In the U.K., defined benefit pension plan funding valuations are conducted every three years to determine the future level of contributions. Based on the results of the most recent valuation as of January 1, 2021, the Company is scheduled to make a required

funding contribution of approximately $0.3 million in 2024. Future annual funding contributions will be determined in the next statutory funding valuation to be completed in 2024.

Fair Value of Plan Assets

The trustee of the U.K. Plan has the fiduciary responsibilities to manage the plan assets in consultation with the Company. The overall objective is to invest plan assets in a portfolio of diversified assets, primarily through the use of institutional collective funds. The current approach is a balanced growth strategy that combines investments in growth assets (such as equities and credit) with investments in debt instruments that match a portion of the expected future benefit payments. This approach will gradually shift to a strategy that is progressively more focused on matching the benefit payments based on a series of de-risking triggers that are based on the funding level. As these triggers are hit, the assets will shift from growth assets into fixed income investments leading to an increasingly low risk approach.

The following table summarizes the fair values of Plan assets by asset category as of December 31, 2023 (in thousands):

Asset Category

 

Fair Value

 

 

Quoted Prices in Active Markets
for Identical
Assets
 (Level 1)

 

 

Significant Other Observable
Inputs
 (Level 2)

 

 

Significant Other Unobservable
Inputs
 (Level 3)

 

 

Not
Subject to
Leveling

 

Mutual Funds:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Balanced (1)

 

$

18,978

 

 

$

 

 

$

 

 

$

 

 

$

18,978

 

Fixed income (2)

 

 

10,129

 

 

 

 

 

 

 

 

 

 

 

 

10,129

 

Cash

 

 

244

 

 

 

244

 

 

 

 

 

 

 

 

 

 

Total

 

$

29,351

 

 

$

244

 

 

$

 

 

$

 

 

$

29,107

 

(1)
This class comprises a diversified portfolio of global investments which seeks growth from equities and credit assets. It is allocated on a weighted average basis as follows: equities (11%), bonds (64%) and other assets (25%).
(2)
This class comprises a diversified portfolio of global investments which seeks fixed income growth and is allocated on a weighted average basis as follows: bonds (95%) and other assets (5%).

The following table summarizes the fair values of Plan assets by asset category as of December 31, 2022 (in thousands):

Asset Category

 

Fair Value

 

 

Quoted Prices in Active Markets
for Identical
Assets
 (Level 1)

 

 

Significant Other Observable
Inputs
 (Level 2)

 

 

Significant Other Unobservable
Inputs
 (Level 3)

 

 

Not
Subject to
Leveling

 

Mutual Funds:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Balanced (1)

 

$

17,025

 

 

$

 

 

$

 

 

$

 

 

$

17,025

 

Fixed income (2)

 

 

9,355

 

 

 

 

 

 

 

 

 

 

 

 

9,355

 

Cash

 

 

229

 

 

 

229

 

 

 

 

 

 

 

 

 

 

Total

 

$

26,609

 

 

$

229

 

 

$

 

 

$

 

 

$

26,380

 

(1)
This class comprises a diversified portfolio of global investments which is allocated on a weighted average basis as follows: equities (12%), bonds (67%), other assets (20%) and cash (1%).
(2)
This class comprises a diversified portfolio of global investments which seeks fixed income growth and is allocated on a weighted average basis as follows: bonds (78%), other assets (13%) and cash (9%).
v3.24.0.1
Income Taxes
12 Months Ended
Dec. 31, 2023
Income Tax Disclosure [Abstract]  
Income Taxes

15. Income Taxes

Components of the Company’s income (loss) before income taxes are as follows (in thousands):

 

 

Year Ended December 31,

 

 

2023

 

 

2022

 

 

2021

 

Income (loss) before income taxes:

 

 

 

 

 

 

 

 

Canada

$

(6,490

)

 

$

(4,946

)

 

$

(1,371

)

U.S.

 

38,992

 

 

 

28,365

 

 

 

19,168

 

Other

 

51,246

 

 

 

63,740

 

 

 

38,375

 

Total

$

83,748

 

 

$

87,159

 

 

$

56,172

 

 

Components of the Company’s income tax provision (benefit) are as follows (in thousands):

 

 

Year Ended December 31,

 

 

2023

 

 

2022

 

 

2021

 

Current

 

 

 

 

 

 

 

 

Canada

$

59

 

 

$

65

 

 

$

95

 

U.S.

 

14,424

 

 

 

17,205

 

 

 

205

 

Other

 

11,113

 

 

 

14,492

 

 

 

9,486

 

 

 

25,596

 

 

 

31,762

 

 

 

9,786

 

Deferred

 

 

 

 

 

 

 

 

Canada

 

 

 

 

 

 

 

493

 

U.S.

 

(12,224

)

 

 

(15,370

)

 

 

(2,133

)

Other

 

(2,502

)

 

 

(3,284

)

 

 

(2,305

)

 

 

(14,726

)

 

 

(18,654

)

 

 

(3,945

)

Total

$

10,870

 

 

$

13,108

 

 

$

5,841

 

The Company is incorporated in Canada and therefore uses the Canadian statutory rate for income tax disclosure. The reconciliation of the statutory Canadian tax rate to the effective tax rate related to income before income taxes is as follows (in thousands, except percentage data):

 

 

Year Ended December 31,

 

 

2023

 

 

2022

 

 

2021

 

Statutory Canadian tax rate

 

29.00

%

 

 

29.00

%

 

 

29.00

%

Expected income tax provision at Canadian statutory tax rate

$

24,287

 

 

$

25,276

 

 

$

16,291

 

International tax rate differences

 

(4,804

)

 

 

(6,289

)

 

 

(3,621

)

U.S. state income taxes, net

 

860

 

 

 

3

 

 

 

(249

)

Withholding and other taxes

 

300

 

 

 

789

 

 

 

429

 

Transaction costs and permanent differences

 

423

 

 

 

140

 

 

 

1,169

 

Disallowed compensation

 

2,571

 

 

 

2,138

 

 

 

1,111

 

Foreign-derived intangible income

 

(4,500

)

 

 

(4,467

)

 

 

(1,211

)

Tax credits

 

(3,602

)

 

 

(2,256

)

 

 

(1,408

)

Statutory tax rate changes

 

165

 

 

 

 

 

 

489

 

Uncertain tax positions

 

90

 

 

 

(168

)

 

 

(472

)

Change in valuation allowance

 

2,068

 

 

 

2,048

 

 

 

918

 

Acquisition contingent consideration adjustments

 

 

 

 

(698

)

 

 

87

 

Provision to return differences

 

(1,056

)

 

 

(19

)

 

 

33

 

Windfall benefit from share-based compensation

 

(1,685

)

 

 

(254

)

 

 

(5,131

)

U.K. patent box

 

(4,247

)

 

 

(3,135

)

 

 

(2,594

)

Reported income tax provision

$

10,870

 

 

$

13,108

 

 

$

5,841

 

Effective tax rate

 

13.0

%

 

 

15.0

%

 

 

10.4

%

 

Deferred income taxes result principally from temporary differences in the recognition of certain revenue and expense items and operating loss and tax credit carryforwards for financial and tax reporting purposes. Significant components of the Company’s deferred tax assets and liabilities as of December 31, 2023 and 2022 are as follows (in thousands):

 

 

December 31,

 

 

2023

 

 

2022

 

Deferred tax assets:

 

 

 

 

 

Losses

$

11,274

 

 

$

9,954

 

Operating lease liabilities

 

10,194

 

 

 

11,117

 

Compensation related deductions

 

8,457

 

 

 

9,010

 

Inventories

 

12,497

 

 

 

9,368

 

Tax credits

 

3,222

 

 

 

2,624

 

Capitalized R&D

 

25,238

 

 

 

13,623

 

Warranty

 

964

 

 

 

836

 

Other

 

724

 

 

 

284

 

Total deferred tax assets

 

72,570

 

 

 

56,816

 

Valuation allowance on deferred tax assets

 

(16,674

)

 

 

(14,568

)

Net deferred tax assets

$

55,896

 

 

$

42,248

 

Deferred tax liabilities:

 

 

 

 

 

Depreciation

$

(5,389

)

 

$

(4,049

)

Amortization

 

(24,436

)

 

 

(26,746

)

Operating lease right-of-use assets

 

(9,198

)

 

 

(10,477

)

Deferred revenue

 

(5,316

)

 

$

(3,057

)

Total deferred tax liabilities

$

(44,339

)

 

$

(44,329

)

Net deferred tax assets (liabilities)

$

11,557

 

 

$

(2,081

)

 

In determining its income tax provisions, the Company calculated deferred tax assets and liabilities for each separate jurisdiction. The Company then considered a number of factors, including positive and negative evidence related to the realization of its deferred tax assets, to determine whether a valuation allowance should be recognized with respect to its deferred tax assets.

The Company began to capitalize research and development (“R&D”) expenditures in 2022 in accordance with the Tax Cuts and Jobs Act of 2017 (“TCJA”) which requires that R&D expenditures be capitalized and amortized for income tax purposes over five years for domestic research and fifteen years for foreign research, rather than being deducted as incurred. This has the effect of increasing the Company’s cash taxes and deferred tax assets. In 2023 the Company’s deferred tax assets related to capitalized R&D expenditures increased $11.6 million, which also creates an effective tax rate benefit of 2.4% by increasing the Company's Foreign Derived Intangible Income deduction.

In 2023, the Company recorded an additional $2.1 million valuation allowance. In 2022, the Company recorded an additional $2.0 million valuation allowance. In 2021, the Company recorded an additional $0.9 million valuation allowance.

As of December 31, 2023, the Company had valuation allowances on Canada net Operating and capital loss carryforwards, U.K. capital loss carryforwards, certain U.S. state net operating losses, and state and foreign tax credits that the Company has determined that it is not more likely than not that they will be realized. In conjunction with the Company’s ongoing review of its actual results and anticipated future earnings, the Company continuously reassesses the possibility of releasing the valuation allowance currently in place on its deferred tax assets.

As of December 31, 2023, the Company had net operating loss carryforwards of $5.7 million (tax effected). Of this amount, approximately $5.2 million relates to Canada and begins to expire starting in 2033 and had a full valuation allowance. The remaining $0.5 million relates to various U.S. jurisdictions, which will begin to expire in 2024 through 2043. In addition, the Company had capital loss carryforwards of $5.6 million, which can be carried forward indefinitely and had a full valuation allowance. Of this amount, approximately $4.9 million related to Canada and the remaining $0.7 million relates to the U.K, respectively.

As of December 31, 2022, the Company had net operating loss carryforwards of $4.4 million (tax effected). Of this amount, approximately $3.9 million relates to Canada and begins to expire starting in 2033 and had a full valuation allowance. The

remainder $0.5 million relates to various U.S. and other foreign jurisdictions, of which $0.1 million can be carried forward indefinitely and the remaining $0.4 million will begin to expire in 2023 through 2036. In addition, the Company had capital loss carryforwards of $5.6 million, which can be carried forward indefinitely and had a full valuation allowance. Of this amount, approximately $4.9 million related to Canada and the remaining $0.7 million related to U.K.

As of December 31, 2023, the Company had tax credit carryforwards of approximately $3.7 million. Approximately $3.0 million relates to the U.S. and other immaterial foreign jurisdictions that will expire through 2039, and $0.7 million tax credit carryforwards relate to Canada that can be carried forward indefinitely. The Company had a $2.9 million valuation allowance on the tax credit carryforwards.

As of December 31, 2022, the Company had tax credit carryforwards of approximately $3.0 million. Approximately $2.3 million relates to the U.S. and other immaterial foreign jurisdictions that will expire through 2038 and $0.7 million tax credit carryforwards relates to Canada that can be carried forward indefinitely. The Company had a $2.5 million valuation allowance on the tax credit carryforwards.

Income and foreign withholding taxes have not been recognized on the excess of the amount for financial reporting purposes over the tax basis of investments in foreign subsidiaries that are essentially permanent in nature. This amount becomes taxable upon a repatriation of assets from a subsidiary or a sale or liquidation of a subsidiary. The amount of undistributed earnings of foreign subsidiaries totaled $405.8 million as of December 31, 2023. The estimated unrecognized income tax and foreign withholding tax liability on these undistributed earnings is approximately $5.5 million.

As of December 31, 2023, the Company’s total amount of unrecognized tax benefits was $4.3 million, of which $3.8 million would favorably affect the effective tax rate if benefited. Over the next twelve months, the Company may need to reverse up to $0.3 million of previously recorded unrecognized tax benefits due to statute of limitations closures. The Company believes there are no jurisdictions in which the outcome of unresolved issues or claims is likely to be material to its consolidated results of operations, financial position or cash flows. Furthermore, the Company believes that it has adequately provided for all significant income tax uncertainties.

The reconciliation of the total amounts of unrecognized tax benefits is as follows (in thousands):

 

Balance at December 31, 2020

$

5,258

 

Additions based on tax positions related to the current year

 

1,162

 

Additions for tax positions of prior years

 

9

 

Reductions to tax positions of prior years

 

(41

)

Reductions to tax positions resulting from a lapse of the applicable statute of limitations

 

(1,591

)

Settlements with tax authorities

 

 

Balance at December 31, 2021

 

4,797

 

Additions based on tax positions related to the current year

 

553

 

Additions for tax positions of prior years

 

34

 

Reductions to tax positions of prior years

 

(563

)

Reductions to tax positions resulting from a lapse of the applicable statute of limitations

 

(572

)

Settlements with tax authorities

 

 

Balance at December 31, 2022

 

4,249

 

Additions based on tax positions related to the current year

 

561

 

Additions for tax positions of prior years

 

47

 

Reductions to tax positions of prior years

 

(22

)

Reductions to tax positions resulting from a lapse of the applicable statute of limitations

 

(492

)

Settlements with tax authorities

 

 

Balance at December 31, 2023

$

4,343

 

 

The Company recognizes interest and penalties related to uncertain tax positions in income tax provision. As of December 31, 2023 and 2022, the Company had approximately $0.7 million and $0.7 million, respectively, of accrued interest and penalties related to uncertain tax positions. During the years ended December 31, 2023, 2022 and 2021, the Company recognized less than $0.1 million, $0.1 million and ($0.1) million, respectively, of expense for an increase in interest and penalties related to uncertain tax positions.

The Company files income tax returns in Canada, the U.S., and various foreign jurisdictions. Generally, the Company is no longer subject to U.S. or foreign income tax examinations, including transfer pricing tax audits, by tax authorities for the years before 2013.

The Company’s income tax returns may be reviewed by tax authorities in the following countries for the following periods under the appropriate statute of limitations:

 

United States

2019 - Present

Canada

2017 - Present

United Kingdom

2021 - Present

Germany

2017 - Present

Czech Republic

2021 - Present

China

2013 - Present

Japan

2018 - Present

v3.24.0.1
Restructuring and Acquisition Related Costs
12 Months Ended
Dec. 31, 2023
Restructuring and Related Activities [Abstract]  
Restructuring and Acquisition Related Costs

16. Restructuring and Acquisition Related Costs

The following table summarizes restructuring and acquisition related costs recorded in the accompanying consolidated statements of operations (in thousands):

 

Year Ended December 31,

 

 

2023

 

 

2022

 

 

2021

 

2022 restructuring

$

8,961

 

 

$

1,414

 

 

$

 

2020 restructuring

 

2,853

 

 

 

2,994

 

 

 

8,133

 

2019 restructuring

 

 

 

 

 

 

 

208

 

Total restructuring related charges

$

11,814

 

 

$

4,408

 

 

$

8,341

 

Acquisition and related charges

$

1,000

 

 

$

(24

)

 

$

9,679

 

Total restructuring, acquisition and related costs

$

12,814

 

 

$

4,384

 

 

$

18,020

 

2022 Restructuring

As a result of the Company’s ongoing evaluations and efforts to reduce its operating costs, while improving efficiency and effectiveness, the Company initiated the 2022 restructuring program in the third quarter of 2022. This program was focused on reducing operating complexity in the Company, including reducing infrastructure costs and streamlining the Company’s operating model to better serve its customers. In addition, the program was focused on cost reduction actions to improve gross margins for the overall company. During the year ended December 31, 2023, the Company recorded $9.0 million in severance, facilities related costs, and other costs in connection with the 2022 restructuring program. As of December 31, 2023, the Company had incurred cumulative costs related to this restructuring program totaling $10.4 million. The 2022 restructuring program was completed in the fourth quarter of 2023.

The following table summarizes restructuring costs associated with the 2022 restructuring program by reportable segment (in thousands):

 

Year Ended December 31,

 

 

Cumulative Costs as of

 

 

2023

 

2022

 

 

December 31, 2023

 

Precision Medicine and Manufacturing

$

1,899

 

$

1,162

 

 

$

3,061

 

Medical Solutions

 

1,188

 

 

56

 

 

 

1,244

 

Robotics and Automation

 

5,043

 

 

196

 

 

 

5,239

 

Unallocated Corporate and Shared Services

 

831

 

 

 

 

 

831

 

Total

$

8,961

 

$

1,414

 

 

$

10,375

 

 

2020 Restructuring

As a result of the Company’s ongoing evaluations and efforts to reduce its operating costs, while improving efficiency and effectiveness, the Company initiated the 2020 restructuring program in the third quarter of 2020. This program was focused on reducing operating complexity in the Company, including reducing infrastructure costs and streamlining the Company’s operating model to better serve its customers. In addition, the program was focused on cost reduction actions to improve gross margins for the overall company. During the year ended December 31, 2023, the Company recorded $2.9 million in severance, facilities related costs, and other costs in connection with the 2020 restructuring program. As of December 31, 2023, the Company had recorded an aggregate $16.7 million in severance, facilities related costs, and other costs in connection with the 2020 restructuring program. The 2020 restructuring program was completed in the fourth quarter of 2023.

The following table summarizes restructuring costs associated with the 2020 restructuring program by reportable segment (in thousands):

 

Year Ended December 31,

 

 

Cumulative Costs as of

 

 

2023

 

2022

 

2021

 

 

December 31, 2023

 

Precision Medicine and Manufacturing

$

2,220

 

$

2,537

 

$

3,085

 

 

$

8,582

 

Medical Solutions

 

 

 

217

 

 

813

 

 

 

2,360

 

Robotics and Automation

 

633

 

 

238

 

 

4,206

 

 

 

5,601

 

Unallocated Corporate and Shared Services

 

 

 

2

 

 

29

 

 

 

173

 

Total

$

2,853

 

$

2,994

 

$

8,133

 

 

$

16,716

 

Roll-forward of Accrued Expenses Related to Restructuring

The following table summarizes the accrual activities, by component, related to the Company’s restructuring charges recorded in the accompanying consolidated balance sheets (in thousands):

 

Total

 

 

Employee Related

 

 

Facility Related

 

 

Other

 

Balance at December 31, 2021

$

2,686

 

 

$

2,107

 

 

$

550

 

 

$

29

 

Restructuring charges

 

4,408

 

 

 

2,029

 

 

 

1,995

 

 

 

384

 

Cash payments

 

(3,486

)

 

 

(2,198

)

 

 

(931

)

 

 

(357

)

Non-cash write-offs and other adjustments

 

(1,198

)

 

 

(36

)

 

 

(1,162

)

 

 

 

Balance at December 31, 2022

 

2,410

 

 

 

1,902

 

 

 

452

 

 

 

56

 

Restructuring charges

 

11,814

 

 

 

5,832

 

 

 

4,452

 

 

 

1,530

 

Cash payments

 

(8,867

)

 

 

(6,675

)

 

 

(1,379

)

 

 

(813

)

Non-cash write-offs and other adjustments (1)

 

(2,507

)

 

 

(21

)

 

 

(1,845

)

 

 

(641

)

Balance at December 31, 2023

$

2,850

 

 

$

1,038

 

 

$

1,680

 

 

$

132

 

(1) Non-cash write-offs and other adjustments included impairment of assets amounting to $2.5 million.

Acquisition and Related Charges

Acquisition and related costs incurred in connection with business combinations, primarily including finders’ fees, legal, valuation and other professional or consulting fees, totaled $1.0 million, $1.4 million, and $5.9 million during 2023, 2022, and 2021, respectively. The Company incurred legal costs of $1.9 million during 2021 related to a dispute involving a company that was acquired in 2019. Acquisition related costs/(income) recognized under earn-out agreements in connection with acquisitions totaled zero, $(1.4) million, and $1.9 million during 2023, 2022, and 2021, respectively. The acquisition related costs of $1.0 million for 2023 was reported in Unallocated Corporate and Shared Services reportable segment.

v3.24.0.1
Commitments and Contingencies
12 Months Ended
Dec. 31, 2023
Commitments and Contingencies Disclosure [Abstract]  
Commitments and Contingencies

17. Commitments and Contingencies

Purchase Commitments

As of December 31, 2023, the Company had purchase commitments primarily for inventory purchases of $127.5 million. These purchase commitments are expected to be incurred as follows: $119.7 million in 2024, $6.9 million in 2025 and $0.9 million in 2026.

Business Interruption Insurance Recoveries

The Company made an insurance claim to recover lost margin and additional costs incurred in connection with a fire at a key supplier that caused business interruption in the second half of 2022. During the year ended December 31, 2023, the Company received insurance recovery payments of $5.0 million, which have been recorded as a reduction to cost of revenue. The insurance claim was fully settled on September 29, 2023.

Legal Proceedings

The Company is subject to various other legal proceedings and claims that arise in the ordinary course of business. The Company reviews the status of each significant matter and assesses the potential financial exposure on a quarterly basis. If the potential loss from any claim or legal proceeding is considered probable and the amount can be reasonably estimated, the Company accrues a liability for the estimated loss. Significant judgment is required in both the determination of probability and the determination as to whether an exposure is reasonably estimable. Because of uncertainties related to these matters, accruals are based only on the best information available as of the date of the consolidated balance sheet. As additional information becomes available, the Company reassesses the potential liability related to any pending claims and litigation and may revise its estimates. The Company does not believe that the outcome of these claims will have a material adverse effect on its consolidated financial statements but there can be no assurance that any such claims, or any similar claims, would not have a material adverse effect on its consolidated financial statements.

Guarantees and Indemnifications

In the normal course of its operations, the Company executes agreements that provide for indemnification and guarantees to counterparties in transactions such as business dispositions, sale of assets, sale of products and operating leases. Additionally, the by-laws of the Company require it to indemnify certain current or former directors, officers, and employees of the Company against expenses incurred by them in connection with each proceeding in which they are involved as a result of serving or having served in certain capacities. Indemnification is not available with respect to a proceeding as to which it has been adjudicated that the person did not act in good faith in the reasonable belief that the action was in the best interests of the Company. Certain of the Company’s officers and directors are also a party to indemnification agreements with the Company. These indemnification agreements provide, among other things, that the director and officer shall be indemnified to the fullest extent permitted by applicable law against all expenses, judgments, fines and amounts paid in settlement actually and reasonably incurred by such officer or director in connection with any proceeding by reason of their relationship with the Company. In addition, the indemnification agreements provide for the advancement of expenses incurred by such director or officer in connection with any proceeding covered by the indemnification agreement, subject to the conditions set forth therein and to the extent such advancement is not prohibited by law. The indemnification agreements also set out the procedures for determining entitlement to indemnification, the requirements relating to notice and defense of claims for which indemnification is sought, the procedures for enforcement of indemnification rights, the limitations on and exclusions from indemnification, and the minimum levels of directors’ and officers’ liability insurance to be maintained by the Company.

On July 1, 2013, the Company provided a Guarantee (the “Guarantee”) in favor of the trustees of the U.K. Plan with respect to all present and future obligations and liabilities, whether actual or contingent and whether owed jointly or severally and in any capacity whatsoever, of Novanta Technologies U.K. Limited, a wholly owned subsidiary of Novanta Inc.

Credit Risks and Other Uncertainties

The Company maintains financial instruments such as cash and cash equivalents and trade receivables. From time to time, certain of these instruments may subject the Company to concentrations of credit risk whereby one institution may hold a significant portion of the cash and cash equivalents, or one customer may represent a large portion of the accounts receivable balances.

As of December 31, 2023, one customer represented approximately 10% of the Company's outstanding accounts receivable balance. There was no significant concentration of credit risk related to the Company's position in trade accounts receivable as of December 31, 2022. Credit risk with respect to trade accounts receivable is generally minimized because of the diversification of the Company’s operations, as well as its large customer base and its geographic dispersion.

Certain components and materials included in the Company’s products are currently purchased from single source suppliers. There can be no assurance that a disruption of the supply of such components and materials would not create substantial manufacturing delays and additional cost to the Company.

The Company’s operations involve a number of other risks and uncertainties including, but not limited to, the effects of general economic conditions, rapidly changing technologies, and international operations.

v3.24.0.1
Segment Information
12 Months Ended
Dec. 31, 2023
Segment Reporting [Abstract]  
Segment Information

18. Segment Information

Reportable Segments

The Company’s Chief Operating Decision Maker (“CODM”) is the Chief Executive Officer. The CODM utilizes financial information to make decisions about allocating resources and assessing performance for the entire Company. The Company evaluates the performance of, and allocates resources to, its segments based on revenue, gross profit and operating profit. The Company’s reportable segments have been identified based on commonality and adjacency of technologies, applications and customers amongst the Company’s individual product lines. The Company determined that disclosing revenue by specific product was impracticable due to the highly customized and extensive portfolio of technologies offered to customers.

Based upon the information provided to the CODM, the Company has determined it operates in three reportable segments: Precision Medicine and Manufacturing, Medical Solutions, and Robotics and Automation. The reportable segments and their principal activities are summarized below:

Precision Medicine and Manufacturing

The Precision Medicine and Manufacturing segment designs, manufactures and markets photonics-based solutions, including laser scanning, laser beam delivery, CO2 laser, solid state laser, ultrafast laser, and optical light engine products to customers worldwide. The segment serves highly demanding photonics-based applications for advanced industrial processes, metrology, medical and life science imaging, DNA sequencing, and medical laser procedures, particularly ophthalmology applications. The vast majority of the segment’s product offerings are sold to OEM customers. The segment sells these products both directly, utilizing a highly technical sales force, and indirectly, through resellers and distributors.

Medical Solutions

The Medical Solutions segment designs, manufactures and markets a range of medical grade technologies, including medical insufflators, pumps and related disposables; visualization solutions; wireless technologies, video recorder and video integration technologies for operating room integrations; optical data collection and machine vision technologies; radio frequency identification technologies; thermal chart recorders; spectrometry technologies; and embedded touch screen solutions. The vast majority of the segment’s product offerings are sold to OEM customers. The segment sells these products both directly, utilizing a highly technical sales force, and indirectly, through resellers and distributors.

Robotics and Automation

The Robotics and Automation segment designs, manufactures and markets optical and inductive encoders, precision motors, servo drives and motion control solutions, integrated stepper motors, intelligent robotic end-of-arm technology solutions, air bearings, and air bearing spindles to customers worldwide. The vast majority of the segment’s product offerings are sold to OEM customers. The segment sells these products both directly, utilizing a highly technical sales force, and indirectly, through resellers and distributors.

Reportable Segment Financial Information

Revenue, gross profit, operating income (loss), depreciation and amortization expenses, accounts receivable and inventories by reportable segments were as follows (in thousands):

 

Year Ended December 31,

 

 

2023

 

 

2022

 

 

2021

 

Revenue

 

 

 

 

 

 

 

 

Precision Medicine and Manufacturing

$

282,971

 

 

$

274,674

 

 

$

232,459

 

Medical Solutions

 

325,221

 

 

 

277,992

 

 

 

262,060

 

Robotics and Automation

 

273,470

 

 

 

308,237

 

 

 

212,274

 

Total

$

881,662

 

 

$

860,903

 

 

$

706,793

 

 

 

Year Ended December 31,

 

 

2023

 

 

2022

 

 

2021

 

Gross Profit

 

 

 

 

 

 

 

 

Precision Medicine and Manufacturing

$

139,060

 

 

$

129,173

 

 

$

107,993

 

Medical Solutions

 

135,640

 

 

 

108,713

 

 

 

100,890

 

Robotics and Automation

 

130,885

 

 

 

146,150

 

 

 

99,345

 

Unallocated Corporate and Shared Services

 

(5,688

)

 

 

(5,564

)

 

 

(7,900

)

Total

$

399,897

 

 

$

378,472

 

 

$

300,328

 

 

 

Year Ended December 31,

 

 

2023

 

 

2022

 

 

2021

 

Operating Income (Loss)

 

 

 

 

 

 

 

 

Precision Medicine and Manufacturing

$

69,283

 

 

$

63,760

 

 

$

46,792

 

Medical Solutions

 

41,883

 

 

 

28,244

 

 

 

17,694

 

Robotics and Automation

 

48,373

 

 

 

60,294

 

 

 

52,676

 

Unallocated Corporate and Shared Services

 

(49,043

)

 

 

(49,219

)

 

 

(53,108

)

Total

$

110,496

 

 

$

103,079

 

 

$

64,054

 

 

Year Ended December 31,

 

 

2023

 

 

2022

 

 

2021

 

Depreciation and Amortization Expenses

 

 

 

 

 

 

 

 

Precision Medicine and Manufacturing

$

10,285

 

 

$

10,999

 

 

$

11,600

 

Medical Solutions

 

15,941

 

 

 

17,402

 

 

 

20,812

 

Robotics and Automation

 

19,032

 

 

 

24,358

 

 

 

10,728

 

Unallocated Corporate and Shared Services

 

1,354

 

 

 

399

 

 

 

254

 

Total

$

46,612

 

 

$

53,158

 

 

$

43,394

 

 

 

December 31,

 

 

2023

 

 

2022

 

Accounts Receivable

 

 

 

 

 

Precision Medicine and Manufacturing

$

40,562

 

 

$

42,541

 

Medical Solutions

 

60,894

 

 

 

53,610

 

Robotics and Automation

 

37,954

 

 

 

41,546

 

Total accounts receivable

$

139,410

 

 

$

137,697

 

Inventories

 

 

 

 

 

Precision Medicine and Manufacturing

$

58,492

 

 

$

58,630

 

Medical Solutions

 

38,440

 

 

 

47,511

 

Robotics and Automation

 

52,439

 

 

 

61,856

 

Total inventories

$

149,371

 

 

$

167,997

 

Total segment assets

$

288,781

 

 

$

305,694

 

 

 

 

December 31,

 

 

2023

 

 

2022

 

Total Assets

 

 

 

 

 

Total segment assets

$

288,781

 

 

$

305,694

 

Cash and cash equivalents

 

105,051

 

 

 

100,105

 

Prepaid income taxes and income taxes receivable

 

8,105

 

 

 

1,508

 

Prepaid expenses and other current assets

 

13,360

 

 

 

13,212

 

Property, plant and equipment, net

 

109,449

 

 

 

103,186

 

Operating lease assets

 

38,302

 

 

 

43,317

 

Deferred tax assets

 

27,862

 

 

 

15,113

 

Other assets

 

5,617

 

 

 

4,414

 

Intangible assets, net

 

145,022

 

 

 

175,766

 

Goodwill

 

484,507

 

 

 

478,897

 

Total

$

1,226,056

 

 

$

1,241,212

 

Geographic Information

The Company aggregates geographic revenue based on the customer location where products are shipped. Revenue from these customers is summarized as follows (in thousands, except percentage data):

 

Year Ended December 31,

 

 

2023

 

 

2022

 

 

2021

 

 

Revenue

 

 

% of Total

 

 

Revenue

 

 

% of Total

 

 

Revenue

 

 

% of Total

 

United States

$

418,265

 

 

 

47.4

%

 

$

372,345

 

 

 

43.3

%

 

$

270,833

 

 

 

38.4

%

Germany

 

128,229

 

 

 

14.5

 

 

 

133,728

 

 

 

15.5

 

 

 

101,865

 

 

 

14.4

 

Rest of Europe

 

137,027

 

 

 

15.6

 

 

 

137,803

 

 

 

16.0

 

 

 

138,863

 

 

 

19.6

 

China

 

73,444

 

 

 

8.3

 

 

 

97,178

 

 

 

11.3

 

 

 

95,045

 

 

 

13.4

 

Rest of Asia-Pacific

 

105,350

 

 

 

12.0

 

 

 

101,596

 

 

 

11.8

 

 

 

89,198

 

 

 

12.6

 

Other

 

19,347

 

 

 

2.2

 

 

 

18,253

 

 

 

2.1

 

 

 

10,989

 

 

 

1.6

 

Total

$

881,662

 

 

 

100.0

%

 

$

860,903

 

 

 

100.0

%

 

$

706,793

 

 

 

100.0

%

Long-lived assets consist of property, plant and equipment, net, and are aggregated based on the location of the assets. A summary of these long-lived assets is as follows (in thousands):

 

December 31,

 

 

2023

 

 

2022

 

United States

$

23,899

 

 

$

27,488

 

Germany

 

35,318

 

 

 

36,545

 

U.K.

 

28,734

 

 

 

18,457

 

Czech Republic

 

14,100

 

 

 

13,779

 

China

 

7,114

 

 

 

6,518

 

Rest of World

 

284

 

 

 

399

 

Total

$

109,449

 

 

$

103,186

 

 

Revenue by End Market

The Company primarily operates in two end markets: the medical market and the advanced industrial market. Revenue by end market was approximately as follows:

 

Year Ended December 31,

 

 

2023

 

 

2022

 

 

2021

 

Medical

 

54

%

 

 

49

%

 

 

52

%

Advanced Industrial

 

46

%

 

 

51

%

 

 

48

%

Total

 

100

%

 

 

100

%

 

 

100

%

The majority of the revenue from the Precision Medicine and Manufacturing and Robotics and Automation segments is generated from sales to customers in the advanced industrial market. The majority of the revenue from the Medical Solutions segment is generated from sales to customers in the medical market.

Significant Customers

During the year ended December 31, 2023, an OEM customer primarily from the Medical Solution segment accounted for approximately 10% of the Company's consolidated revenue. No customer accounted for greater than 10% of the Company's consolidated revenue during the years ended December 31, 2022 or 2021, respectively.

v3.24.0.1
Subsequent Event
12 Months Ended
Dec. 31, 2023
Subsequent Events [Abstract]  
Subsequent Event

19. Subsequent Event

On January 2, 2024, the Company completed the acquisition of Motion Solutions Parent Corp. (“Motion Solutions”), an Irvine, California-based provider of highly engineered integrated solutions, specializing in proprietary precision motion and advanced motion control solutions, for a total purchase price of $192.2 million in cash, subject to customary closing and net working capital adjustments. The acquisition was financed with borrowings under the Company's revolving credit facility. Motion Solutions acquisition will be included in the Medical Solutions reportable segment. Information required by ASC 805-10, “Business Combinations,” is not disclosed herein as the Company is in the process of completing its purchase accounting evaluation, including purchase price allocation and other related disclosures.

v3.24.0.1
Summary of Significant Accounting Policies (Policies)
12 Months Ended
Dec. 31, 2023
Accounting Policies [Abstract]  
Basis of Presentation

Basis of Presentation

The consolidated financial statements have been prepared by the Company in United States (“U.S.”) dollars and in accordance with accounting principles generally accepted in the U.S., applied on a consistent basis. These consolidated financial statements include the accounts of Novanta Inc. and its subsidiaries. Intercompany accounts and transactions have been eliminated.

During the first quarter of 2023, the Company changed the names of its reportable segments from “Photonics” to “Precision Medicine and Manufacturing”, from “Vision” to “Medical Solutions”, and from “Precision Motion” to “Robotics and Automation”, respectively. The segment name changes did not result in any change to the compositions of the Company’s segments and therefore did not result in any change to historical results.

Use of Estimates

Use of Estimates

The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, disclosure of contingent assets and liabilities at the dates of the financial statements, and the reported amounts of revenue and expenses during the reporting periods. Estimates and assumptions are reviewed on an on-going basis and the effects of revisions are reflected in the period in which such revisions are deemed to be necessary. The Company evaluates its estimates based on historical experience, current conditions, and various other assumptions that it believes are reasonable under the circumstances. Actual results could differ significantly from these estimates.
Foreign Currency Translation

Foreign Currency Translation

The financial statements of the Company and its subsidiaries outside the U.S. have been translated into U.S. dollars. Assets and liabilities of foreign operations are translated from foreign currencies into U.S. dollars at the exchange rates in effect as of the balance sheet date. Revenue and expenses are translated at the weighted average exchange rates for the period. Accordingly, gains and losses resulting from translating foreign currency financial statements are reported as cumulative translation adjustments, a separate component of other comprehensive income (loss) in stockholders’ equity. Foreign currency transaction gains and losses from transactions denominated in currencies other than the functional currencies are included in the accompanying consolidated statements of operations.

Cash Equivalents

Cash Equivalents

Cash equivalents are highly liquid investments with original maturities of three months or less. These investments are carried at cost, which approximates fair value.

Accounts Receivable and Credit Losses

Accounts Receivable and Credit Losses

Accounts receivable are recorded at the invoiced amounts, net of an allowance for doubtful accounts based on the Company’s best estimate of probable credit losses. The Company is exposed to credit losses primarily through sales of its products. The Company assesses each customer’s ability to pay by conducting a credit review which includes consideration of established credit rating or an internal assessment of the customer’s creditworthiness based on an analysis of their payment history when a credit rating is not available. The Company monitors its credit exposure through active review of customer balances. The Company’s expected loss methodology for accounts receivable is developed through consideration of factors including, but not limit to, historical collection experience, current customer credit ratings, current customer financial condition, current and future economic

and market condition, and age of the receivables. Charges related to credit losses are included in selling, general and administrative expenses and are recorded in the period that the outstanding receivables are determined to be uncollectible. Account balances are charged off against the allowance for doubtful accounts when the Company believes it is certain that the receivable will not be recovered.

For the years ended December 31, 2023, 2022 and 2021, changes in the allowance for doubtful accounts were as follows (in thousands):

 

2023

 

 

2022

 

 

2021

 

Balance at beginning of year

$

995

 

 

$

556

 

 

$

274

 

Addition to credit loss expense

 

175

 

 

 

532

 

 

 

121

 

Credit loss resulting from acquisitions

 

 

 

 

 

 

 

216

 

Write-offs, net of recoveries of amounts previously reserved

 

(612

)

 

 

(92

)

 

 

(45

)

Exchange rate changes

 

13

 

 

 

(1

)

 

 

(10

)

Balance at end of year

$

571

 

 

$

995

 

 

$

556

 

Inventories

Inventories

Inventories, which include materials and conversion costs, are stated at the lower of cost or net realizable value, using the first-in, first-out method. Cost includes the cost of purchased materials, inbound freight charges, customs duties, trade tariffs on imported materials and components, external and internal processing and applicable labor and overhead costs. Net realizable value is the estimated selling price in the ordinary course of business, less reasonably predictable costs of completion, storage, disposal and transportation. The Company periodically reviews inventory for potential excess or obsolescence by comparing on-hand quantities to the forecasted product demand and production requirements or trailing historical usage of each product. The Company records a charge to cost of revenue for the amount required to reduce the carrying value of inventories to their net realizable value.

Property, Plant and Equipment

Property, Plant and Equipment

Property, plant and equipment are recorded at cost, adjusted for any impairment, less accumulated depreciation. The Company uses the straight-line method to calculate the depreciation of its property, plant and equipment over their estimated useful lives. Estimated useful lives range from 10 to 40 years for buildings and building improvements, and 3 to 10 years for machinery and equipment. Leasehold improvements are depreciated over the lesser of their useful lives or the lease terms, including any renewal period options that are reasonably assured of being exercised. Repairs and maintenance costs are expensed as incurred. Certain costs to develop software for internal use are capitalized when the criteria under Accounting Standards Codification (“ASC”) 350-40, “Internal-Use Software,” are met.

Goodwill, Intangible Assets and Long-Lived Assets

Goodwill, Intangible Assets and Long-Lived Assets

Goodwill represents the excess of the purchase price over the tangible assets, identifiable intangible assets and assumed liabilities acquired in a business combination. Allocations of the purchase price are based upon a valuation of the fair value of assets acquired and liabilities assumed as of the acquisition date. Goodwill and indefinite-lived intangibles are not amortized but are assessed for impairment at least annually to ensure their current fair values exceed their carrying values.

The Company’s most significant intangible assets are customer relationships, patents and developed technologies, trademarks and trade names. The fair values of intangible assets are based on valuations using an income approach, with estimates and assumptions provided by management of the acquired companies and the Company. The process for estimating the fair values of identifiable intangible assets requires the use of significant estimates and assumptions, including revenue growth rates, customer attrition rates, royalty rates, discount rates and projected future cash flows. All definite-lived intangible assets are amortized over the periods in which their economic benefits are expected to be realized. The Company reviews the useful life assumptions, including the classification of certain intangible assets as “indefinite-lived,” on a periodic basis to determine if changes in circumstances warrant revisions to them. Costs associated with patent and intellectual property applications, renewals or extensions are typically expensed as incurred.

The Company evaluates its goodwill, intangible assets and other long-lived assets for impairment at the reporting unit level which is at least one level below the reportable segments.

Impairment Charges

Impairment Charges

Impairment analyses of goodwill and indefinite-lived intangible assets are conducted in accordance with ASC 350, “Intangibles — Goodwill and Other.” The Company performs its goodwill impairment test annually at a reporting unit level, which is generally at least one level below a reportable segment, as of the beginning of the second quarter or more frequently if indicators are present or changes in circumstances suggest that an impairment may exist.

The Company has the option of first performing a qualitative assessment to determine whether it is necessary to perform the quantitative impairment test. In performing the qualitative assessment, the Company reviews factors both specific to the reporting unit and to the Company as a whole, such as financial performance, macroeconomic conditions, industry and market considerations, and the fair value of each reporting unit as of the last valuation date. If the Company elects this option and believes, as a result of the qualitative assessment, that it is more likely than not that the carrying value of the reporting unit exceeds its fair value, the quantitative impairment test is required; otherwise, no further testing is required.

Alternatively, the Company may elect to bypass the qualitative assessment and perform the quantitative impairment test instead. This approach requires a comparison of the carrying value of each reporting unit to its estimated fair value. The fair value of a reporting unit is estimated primarily using a discounted cash flow (“DCF”) method. If the carrying value of a reporting unit exceeds its fair value, an impairment charge is recorded for the difference.

The Company assesses indefinite-lived intangible assets for impairment on an annual basis as of the beginning of the second quarter, and more frequently if indicators are present, or changes in circumstances suggest, that an impairment may exist. The Company will also reassess the continuing classification of these intangible assets as indefinite-lived when circumstances change such that the useful life may no longer be considered indefinite. The fair values of the Company’s indefinite-lived intangible assets are determined using the relief from royalty method, based on forecasted revenues and estimated royalty rates. If the fair value of an indefinite-lived intangible asset is less than its carrying value, an impairment charge is recorded for the difference between the carrying value and the fair value of the impaired asset.

The carrying amounts of definite-lived long-lived assets are reviewed for impairment whenever changes in events or circumstances indicate that their carrying values may not be recoverable. The recoverability of the carrying value is generally determined by comparison of the carrying value of the asset group to its undiscounted future cash flows. When this test indicates a potential for impairment, a fair value assessment is performed. Once an impairment is determined and measured, an impairment charge is recorded for the difference between the carrying value and the fair value of the impaired asset.

Revenue Recognition

Revenue Recognition

See Note 3 for the Company’s revenue recognition policy.

Leases

Leases

The Company leases certain equipment and facilities. The Company determines if an arrangement is a lease at inception. Operating lease right-of-use assets are included in operating lease assets on the consolidated balance sheet. Operating lease liabilities are included in the current portion of operating lease liabilities and operating lease liabilities on the consolidated balance sheet based on the timing of future lease payments. Finance lease assets are included in property, plant and equipment. Finance lease liabilities are included in accrued expenses and other current liabilities and other liabilities on the consolidated balance sheet based on the timing of future lease payments. Leases with an initial term of twelve months or less are not recognized on the balance sheet. The Company recognizes lease expense on a straight-line basis over the lease term. Many of the Company’s lease arrangements include both lease (e.g., fixed payments including rent) and non-lease components (e.g., common-area maintenance or other property management costs). The Company accounts for lease and non-lease components separately.

Most leases held by the Company do not provide an implicit rate. The Company uses its incremental borrowing rate for the same jurisdiction and term as the associated lease based on the information available at the lease commencement date to determine the present value of future lease payments. The Company has a centrally managed treasury function; therefore, the Company applies a portfolio approach for determining the incremental borrowing rate based on the applicable lease terms and the current economic environment.

Research and Development and Engineering Costs

Research and Development and Engineering Costs

Research and development and engineering (“R&D”) expenses are primarily comprised of employee related expenses and cost of materials for R&D projects. These costs are expensed as incurred.

Share-Based Compensation

Share-Based Compensation

The Company records expenses associated with share-based compensation awards to employees and directors based on the fair value of awards as of the grant date. For share-based compensation awards that vest over time based on employment, the associated expenses are recognized in the consolidated statements of operations ratably over the respective vesting periods, net of estimated forfeitures.

The Company also grants share-based awards that vest based on specified company performance conditions, market conditions or a hybrid of specified company performance conditions and market conditions. Share-based compensation expenses for awards with specified company performance conditions are recognized ratably over their vesting periods when it is probable that the performance targets are expected to be achieved based on management’s projections. Management’s projections are revised, if necessary, in subsequent periods when underlying factors change the evaluation of the probability of achieving the performance targets as well as the estimated levels of achievement. When the estimated achievement levels are adjusted at a later date, a cumulative adjustment to the share-based compensation expense previously recognized would be recorded in the period such determination is made. Accordingly, share-based compensation expenses for awards with specified company performance conditions may differ significantly from period to period based on changes to both the probability and the level of achievement against the performance targets. Share-based compensation expenses for awards with market conditions are based on the grant-date fair value, determined using the Monte-Carlo valuation model, and are recognized on a straight-line basis from the grant date to the end of the performance period. Compensation expenses for awards with market conditions will not be affected by the number of common shares that will ultimately be issued upon vesting at the end of the performance period. Share-based compensation expenses for awards with a hybrid of specified company performance conditions and market conditions are recognized ratably over their performance period based on the fair value of the PSUs as of the grant date and the number of shares that are deemed probable of vesting at the end of the specified performance period. The probability assessment is performed quarterly and the cumulative effect of a change in the estimated compensation expense, if any, is recognized in the period in which such determination is made. Accordingly, share-based compensation expenses for awards with hybrid conditions may differ significantly from period to period based on changes to both the probability and the level of achievement against the performance targets.

The Company also grants stock options to certain members of the executive management team to purchase common shares of the Company at a strike price equal to the closing market price of the common shares on the date of grant. Share-based compensation expenses associated with stock options are based on the grant-date fair value, determined using the Black-Scholes option pricing model, and are recognized on a straight-line basis ratably over the respective vesting period.

Advertising Costs

Advertising Costs

Advertising costs are expensed as incurred and are included in selling, general and administrative expenses in the consolidated statement of operations. Advertising costs were not material for 2023, 2022 and 2021.

Restructuring, Acquisition and Related Costs

Restructuring, Acquisition and Related Costs

The Company accounts for its restructuring activities in accordance with the provisions of ASC 420, “Exit or Disposal Cost Obligations.” The Company makes assumptions related to the amounts of employee severance benefits and related costs, useful lives and residual value of long-lived assets, and discount rates. Estimates and assumptions are based on the best information available at the time the obligation is recognized. These estimates are reviewed and revised as facts and circumstances dictate.

Acquisition related costs incurred to effect a business combination, including finders’ fees, legal, valuation and other professional or consulting fees, are expensed as incurred. Acquisition related costs also include expenses recognized under earn-out agreements in connection with acquisitions.

Accounting for Income Taxes

Accounting for Income Taxes

The asset and liability method is used to account for income taxes. Under the asset and liability method, deferred tax assets and liabilities are recognized for the estimated future tax consequences attributable to temporary differences between the financial statement carrying amounts of assets and liabilities and their respective tax bases. This method also requires the recognition of future tax benefits, such as net operating loss carryforwards, to the extent that it is more likely than not that such benefits will be realized. Deferred tax assets and liabilities are measured using enacted tax rates in effect for the year in which the temporary differences are expected to be recovered or settled. A valuation allowance is established to reduce the deferred tax assets if it is more likely than not that some or all of the related tax benefits will not be realized in the future. Valuation allowances are reassessed periodically to determine whether it is more likely than not that the tax benefits will be realized in the future and if any existing valuation allowance should be released.

The majority of the Company’s business activities are conducted through its subsidiaries outside of Canada. Earnings from these subsidiaries are generally indefinitely reinvested in the local businesses. Further, local laws and regulations may also restrict certain subsidiaries from paying dividends to their parents. Consequently, the Company generally does not accrue income taxes for the repatriation of such earnings in accordance with ASC 740, “Income Taxes.” To the extent that there are excess accumulated earnings that the Company intends to repatriate from any such subsidiaries, the Company recognizes deferred tax liabilities on such foreign earnings.

The Company assesses its income tax positions and records tax benefits for all years subject to examination based on the evaluation of the facts, circumstances, and information available at each reporting date. For those tax positions with a greater than 50 percent likelihood of being realized upon ultimate settlement with a taxing authority that has full knowledge of all relevant information, the Company records a tax benefit. For those income tax positions that are not likely to be sustained, no tax benefit is recognized in the consolidated financial statements. The Company recognizes interest and penalties related to uncertain tax positions as part of the provision for income taxes.

Foreign Currency Contracts

Foreign Currency Contracts

The Company uses foreign currency contracts as a part of its strategy to limit its exposures to fluctuations in foreign currency exchange rates related to foreign currency denominated monetary assets and liabilities. The time duration of these foreign currency contracts approximates the underlying foreign currency transaction exposures, generally less than three months. These foreign currency contracts are not designated as cash flow, fair value or net investment hedges. Changes in the fair value of these foreign currency contracts are recognized in income before income taxes.

Recent Accounting Pronouncements

Recent Accounting Pronouncements

The following table provides a brief description of recent Accounting Standards Updates (“ASU”) issued by the Financial Accounting Standards Board (“FASB”):

Standard

 

Description

 

Effective Date

 

Effect on the Financial Statements or Other Significant Matters

In October 2023, the FASB issued ASU 2023-06, “Disclosure Improvements: Codification Amendments in Response to SEC’s Disclosure Update and Simplification Initiative.”

 

ASU 2023-06 clarifies or improves disclosure and presentation requirements of a variety of topics, which allow users to easily compare entities subject to the SEC’s existing disclosure requirements with those entities that were not previously subject to such requirements and align the requirements in the FASB Accounting Standards Codification with the SEC’s regulations.

 

The effective date for each amendment in ASU 2023-06 will be the date on which the SEC’s removal of that related disclosure from Regulation S-X or Regulation S-K becomes effective, with early adoption prohibited.

 

The Company is currently evaluating the impact of ASU 2023-06 on its consolidated financial statements.

In November 2023, the FASB issued ASU 2023-07, "Segment Reporting (Topic 280)-Improvements to Reportable Segment Disclosures."

 

ASU 2023-07 clarifies or improves financial reporting by requiring disclosure of incremental segment information. The amendments require disclosure, on an annual and interim basis for all public entities, significant segment expenses included in segment profit or loss, an amount and description of "other segment items" included in segment profit or loss, and an explanation of how reported segment profit or loss is assessed and allocated.

 

The amendments in ASU 2023-07 are effective for fiscal years beginning after December 15, 2023 and interim periods within fiscal years beginning after December 15, 2024. Early adoption is permitted.

 

The Company is currently evaluating the impact of ASU 2023-07 on its consolidated financial statement disclosures.

In December 2023, the FASB issued ASU 2023-09, "Income Taxes (Topic 740)-Improvements to Income Tax Disclosures."

 

ASU 2023-09 provides more transparency about income tax information through improvements to income tax disclosures primarily related to the rate reconciliation and income taxes paid.

 

The amendments in ASU 2023-09 are effective for annual periods beginning after December 15, 2024. Early adoption is permitted.

 

The Company is currently evaluating the impact of ASU 2023-09 on its consolidated financial statement disclosures.

v3.24.0.1
Summary of Significant Accounting Policies (Tables)
12 Months Ended
Dec. 31, 2023
Accounting Policies [Abstract]  
Changes in Allowance for Doubtful Accounts

For the years ended December 31, 2023, 2022 and 2021, changes in the allowance for doubtful accounts were as follows (in thousands):

 

2023

 

 

2022

 

 

2021

 

Balance at beginning of year

$

995

 

 

$

556

 

 

$

274

 

Addition to credit loss expense

 

175

 

 

 

532

 

 

 

121

 

Credit loss resulting from acquisitions

 

 

 

 

 

 

 

216

 

Write-offs, net of recoveries of amounts previously reserved

 

(612

)

 

 

(92

)

 

 

(45

)

Exchange rate changes

 

13

 

 

 

(1

)

 

 

(10

)

Balance at end of year

$

571

 

 

$

995

 

 

$

556

 

v3.24.0.1
Business Combinations (Tables)
12 Months Ended
Dec. 31, 2023
MPH Medical Devices S.R.O  
Summary of Fair Values of Assets Acquired and Liabilities Assumed Purchase Price Allocation he total purchase price for MPH was allocated as follows (in thousands):

 

 

Purchase Price

 

 

Allocation

 

Cash

$

182

 

Accounts receivable

 

1,658

 

Inventories

 

957

 

Property, plant and equipment

 

12,094

 

Goodwill

 

9,863

 

Other assets

 

163

 

Total assets acquired

 

24,917

 

Accounts payable

 

562

 

Deferred tax liabilities

 

1,124

 

Other liabilities

 

664

 

Total liabilities assumed

 

2,350

 

Total assets acquired, net of liabilities assumed

 

22,567

 

Less: cash acquired

 

182

 

Purchase price, net of cash acquired

$

22,385

 

ATI Industrial Automation, Inc.  
Summary of Fair Values of Assets Acquired and Liabilities Assumed Purchase Price Allocation

The final purchase price for ATI was allocated as follows (in thousands):

 

 

Purchase Price

 

 

Allocation

 

Cash

$

10,709

 

Accounts receivable

 

12,596

 

Inventories

 

18,151

 

Property, plant and equipment

 

4,618

 

Operating lease assets

 

11,263

 

Intangible assets

 

52,800

 

Goodwill

 

134,420

 

Other assets

 

229

 

Total assets acquired

 

244,786

 

Accounts payable

 

5,135

 

Current portion of operating lease liabilities

 

1,740

 

Operating lease liabilities

 

9,525

 

Other liabilities

 

4,452

 

Total liabilities assumed

 

20,852

 

Total assets acquired, net of liabilities assumed

 

223,934

 

Less: cash acquired

 

10,709

 

Add: net working capital adjustment

 

820

 

Less: contingent consideration

 

44,000

 

Initial purchase price, net of cash acquired

$

170,045

 

Fair Value of Intangible Assets

The fair value of intangible assets for ATI is comprised of the following (dollar amounts in thousands):

 

 

 

 

 

Weighted Average

 

Estimated Fair

 

 

Amortization

 

Value

 

 

Period

Developed technologies

$

19,800

 

 

15 years

Customer relationships

 

23,900

 

 

15 years

Trademarks and trade names

 

5,600

 

 

15 years

Backlog

 

3,500

 

 

1 year

Total

$

52,800

 

 

 

 

 

Schneider Electric Motion USA, Inc.  
Summary of Fair Values of Assets Acquired and Liabilities Assumed Purchase Price Allocation

The final purchase price for SEM was allocated as follows (in thousands):

 

 

Purchase Price

 

 

Allocation

 

Cash

$

3,881

 

Accounts receivable

 

4,240

 

Inventories

 

2,499

 

Property, plant and equipment

 

452

 

Intangible assets

 

54,570

 

Goodwill

 

68,291

 

Other assets

 

776

 

Total assets acquired

 

134,709

 

Accounts payable

 

1,325

 

Deferred tax liabilities

 

12,400

 

Other liabilities

 

2,420

 

Total liabilities assumed

 

16,145

 

Total assets acquired, net of liabilities assumed

 

118,564

 

Less: cash acquired

 

3,881

 

Total purchase price, net of cash acquired

$

114,683

 

Fair Value of Intangible Assets

The fair value of intangible assets for SEM is comprised of the following (dollar amounts in thousands):

 

 

 

 

 

Weighted Average

 

Estimated Fair

 

 

Amortization

 

Value

 

 

Period

Developed technologies

$

9,110

 

 

15 years

Customer relationships

 

41,740

 

 

20 years

Trademarks and trade names

 

370

 

 

4 years

Backlog

 

3,350

 

 

1 year

Total

$

54,570

 

 

 

 

v3.24.0.1
Accumulated Other Comprehensive Loss (Tables)
12 Months Ended
Dec. 31, 2023
Equity [Abstract]  
Components of Accumulated Other Comprehensive Loss Changes in accumulated other comprehensive loss were as follows (in thousands):

 

Total Accumulated

 

 

 

 

 

 

 

 

Other

 

 

Cumulative

 

 

Pension

 

 

Comprehensive

 

 

Translation

 

 

Liability

 

 

Income (Loss)

 

 

Adjustments

 

 

Adjustments

 

Balance at December 31, 2020

$

(12,241

)

 

$

(2,296

)

 

$

(9,945

)

Other comprehensive income (loss)

 

(1,584

)

 

 

(3,457

)

 

 

1,873

 

Amounts reclassified from accumulated other comprehensive loss (1)

 

959

 

 

 

 

 

 

959

 

Balance at December 31, 2021

 

(12,866

)

 

 

(5,753

)

 

 

(7,113

)

Other comprehensive income (loss)

 

(19,555

)

 

 

(18,674

)

 

 

(881

)

Amounts reclassified from accumulated other comprehensive loss (1)

 

412

 

 

 

 

 

 

412

 

Balance at December 31, 2022

 

(32,009

)

 

 

(24,427

)

 

 

(7,582

)

Other comprehensive income (loss)

 

6,951

 

 

 

7,823

 

 

 

(872

)

Amounts reclassified from accumulated other comprehensive loss (1)

 

1,020

 

 

 

 

 

 

1,020

 

Balance at December 31, 2023

$

(24,038

)

 

$

(16,604

)

 

$

(7,434

)

(1)
The amounts reclassified from accumulated other comprehensive loss were included in other income (expense) in the consolidated statements of operations.
v3.24.0.1
Goodwill, Intangible Assets and Impairment Charges (Tables)
12 Months Ended
Dec. 31, 2023
Goodwill and Intangible Assets Disclosure [Abstract]  
Summary of Changes in Goodwill

The following table summarizes changes in goodwill during the year ended December 31, 2023 (in thousands):

 

Amount

 

Balance at beginning of year

$

478,897

 

Effect of foreign exchange rate changes

 

5,610

 

Balance at end of year

$

484,507

 

Goodwill by Reportable Segment

Goodwill by reportable segment as of December 31, 2023 was as follows (in thousands):

 

Reportable Segment

 

 

 

 

 

Precision Medicine and Manufacturing

 

 

Medical Solutions

 

 

Robotics and Automation

 

 

Total

 

Goodwill

$

211,380

 

 

$

169,738

 

 

$

254,618

 

 

$

635,736

 

Accumulated impairment of goodwill

 

(102,461

)

 

 

(31,722

)

 

 

(17,046

)

 

 

(151,229

)

Total

$

108,919

 

 

$

138,016

 

 

$

237,572

 

 

$

484,507

 

 

Goodwill by reportable segment as of December 31, 2022 was as follows (in thousands):

 

Reportable Segment

 

 

 

 

 

Precision Medicine and Manufacturing

 

 

Medical Solutions

 

 

Robotics and Automation

 

 

Total

 

Goodwill

$

208,387

 

 

$

167,891

 

 

$

253,848

 

 

$

630,126

 

Accumulated impairment of goodwill

 

(102,461

)

 

 

(31,722

)

 

 

(17,046

)

 

 

(151,229

)

Total

$

105,926

 

 

$

136,169

 

 

$

236,802

 

 

$

478,897

 

Intangible Assets

Intangible assets as of December 31, 2023 and 2022, respectively, are summarized as follows (dollar amounts in thousands):

 

December 31, 2023

 

 

Gross Carrying
Amount

 

 

Accumulated
Amortization

 

 

Net Carrying
Amount

 

 

Weighted Average Remaining Life (Years)

 

Amortizable intangible assets:

 

 

 

 

 

 

 

 

 

 

 

Patents and developed technologies

$

187,092

 

 

$

(146,342

)

 

$

40,750

 

 

 

9.6

 

Customer relationships

 

225,183

 

 

 

(142,478

)

 

 

82,705

 

 

 

14.4

 

Trademarks and trade names

 

23,628

 

 

 

(15,088

)

 

 

8,540

 

 

 

9.5

 

Amortizable intangible assets

 

435,903

 

 

 

(303,908

)

 

 

131,995

 

 

 

12.6

 

Non-amortizable intangible assets:

 

 

 

 

 

 

 

 

 

 

 

Trade names

 

13,027

 

 

 

 

 

 

13,027

 

 

 

 

Total

$

448,930

 

 

$

(303,908

)

 

$

145,022

 

 

 

 

 

 

December 31, 2022

 

 

Gross Carrying
Amount

 

 

Accumulated
Amortization

 

 

Net Carrying
Amount

 

 

Weighted Average Remaining Life (Years)

 

Amortizable intangible assets:

 

 

 

 

 

 

 

 

 

 

 

Patents and developed technologies

$

184,589

 

 

$

(132,350

)

 

$

52,239

 

 

 

10.1

 

Customer relationships

 

222,173

 

 

 

(121,527

)

 

 

100,646

 

 

 

15.0

 

Trademarks and trade names

 

23,311

 

 

 

(13,457

)

 

 

9,854

 

 

 

10.0

 

Amortizable intangible assets

 

430,073

 

 

 

(267,334

)

 

 

162,739

 

 

 

13.2

 

Non-amortizable intangible assets:

 

 

 

 

 

 

 

 

 

 

 

Trade names

 

13,027

 

 

 

 

 

 

13,027

 

 

 

 

Total

$

443,100

 

 

$

(267,334

)

 

$

175,766

 

 

 

 

Amortization Expense of Intangible Assets Amortization expense was as follows (in thousands):

 

Year Ended December 31,

 

 

2023

 

 

2022

 

 

2021

 

Amortization expense – cost of revenue

$

12,150

 

 

$

13,270

 

 

$

13,288

 

Amortization expense – operating expenses

 

20,445

 

 

 

26,338

 

 

 

16,577

 

Total amortization expense

$

32,595

 

 

$

39,608

 

 

$

29,865

 

 

Estimated Future Amortization Expense

Estimated future amortization expense for each of the five succeeding years and thereafter is as follows (in thousands):

Year Ending December 31,

 

Cost of
Revenue

 

 

Operating
Expenses

 

 

Total

 

2024

 

$

9,961

 

 

$

17,297

 

 

$

27,258

 

2025

 

 

8,428

 

 

 

14,632

 

 

 

23,060

 

2026

 

 

7,035

 

 

 

12,452

 

 

 

19,487

 

2027

 

 

4,266

 

 

 

10,041

 

 

 

14,307

 

2028

 

 

3,388

 

 

 

8,310

 

 

 

11,698

 

Thereafter

 

 

7,672

 

 

 

28,513

 

 

 

36,185

 

Total

 

$

40,750

 

 

$

91,245

 

 

$

131,995

 

v3.24.0.1
Fair Value Measurements (Tables)
12 Months Ended
Dec. 31, 2023
Fair Value Disclosures [Abstract]  
Fair Values of Assets and Liabilities Measured at Fair Value on Recurring Basis

The following table summarizes the fair values of the Company’s assets and liabilities measured at fair value on a recurring basis as of December 31, 2023 (in thousands):

 

Fair Value

 

 

Quoted Price in
Active Market for
 Identical Assets
(Level 1)

 

 

Significant Other
Observable Inputs
(Level 2)

 

 

Significant Other
Unobservable
Inputs
(Level 3)

 

Assets

 

 

 

 

 

 

 

 

 

 

 

Cash equivalents

$

1,392

 

 

$

1,392

 

 

$

 

 

$

 

Prepaid expenses and other current assets:

 

 

 

 

 

 

 

 

 

 

 

Foreign currency forward contracts

 

379

 

 

 

 

 

 

379

 

 

 

 

 

$

1,771

 

 

$

1,392

 

 

$

379

 

 

$

 

Liabilities

 

 

 

 

 

 

 

 

 

 

 

Accrued expenses and other current liabilities:

 

 

 

 

 

 

 

 

 

 

 

Contingent considerations - Current

$

48

 

 

$

 

 

$

 

 

$

48

 

Foreign currency forward contracts

 

312

 

 

 

 

 

 

312

 

 

 

 

Other liabilities:

 

 

 

 

 

 

 

 

 

 

 

Contingent considerations - Long-term

 

311

 

 

 

 

 

 

 

 

 

311

 

 

$

671

 

 

$

 

 

$

312

 

 

$

359

 

The following table summarizes the fair values of the Company’s assets and liabilities measured at fair value on a recurring basis as of December 31, 2022 (in thousands):

 

Fair Value

 

 

Quoted Price in
Active Market for
 Identical Assets
(Level 1)

 

 

Significant Other
Observable Inputs
(Level 2)

 

 

Significant Other
Unobservable
Inputs
(Level 3)

 

Assets

 

 

 

 

 

 

 

 

 

 

 

Cash equivalents

$

1,369

 

 

$

1,369

 

 

$

 

 

$

 

Prepaid expenses and other current assets:

 

 

 

 

 

 

 

 

 

 

 

Foreign currency forward contracts

 

391

 

 

 

 

 

 

391

 

 

 

 

 

$

1,760

 

 

$

1,369

 

 

$

391

 

 

$

 

Liabilities

 

 

 

 

 

 

 

 

 

 

 

Accrued expenses and other current liabilities:

 

 

 

 

 

 

 

 

 

 

 

Contingent considerations - Current

$

124

 

 

$

 

 

$

 

 

$

124

 

Foreign currency forward contracts

 

412

 

 

 

 

 

 

412

 

 

 

 

Other liabilities:

 

 

 

 

 

 

 

 

 

 

 

Contingent considerations - Long-term

 

301

 

 

 

 

 

 

 

 

 

301

 

 

$

837

 

 

$

 

 

$

412

 

 

$

425

 

Changes in Fair Value of Level 3 Contingent Considerations

Changes in the fair value of Level 3 contingent considerations for the year ended December 31, 2023 were as follows (in thousands):

 

Contingent Considerations

 

Balance at December 31, 2022

$

425

 

Payments

 

(81

)

Effect of foreign exchange rates

 

15

 

Balance at December 31, 2023

$

359

 

v3.24.0.1
Earnings per Common Share (Tables)
12 Months Ended
Dec. 31, 2023
Earnings Per Share [Abstract]  
Computation of Basic and Diluted Earnings per Common Share

The following table sets forth the computation of basic and diluted earnings per common share (in thousands, except per share amounts):

 

Year Ended December 31,

 

 

2023

 

 

2022

 

 

2021

 

Numerators:

 

 

 

 

 

 

 

 

Net income

$

72,878

 

 

$

74,051

 

 

$

50,331

 

 

 

 

 

 

 

 

 

 

Denominators:

 

 

 

 

 

 

 

 

Weighted average common shares outstanding— basic

 

35,844

 

 

 

35,652

 

 

 

35,396

 

Dilutive potential common shares

 

187

 

 

 

257

 

 

 

385

 

Weighted average common shares outstanding— diluted

 

36,031

 

 

 

35,909

 

 

 

35,781

 

Antidilutive potential common shares excluded from above

 

99

 

 

 

91

 

 

 

13

 

 

 

 

 

 

 

 

 

 

Earnings per Common Share:

 

 

 

 

 

 

 

 

Basic

$

2.03

 

 

$

2.08

 

 

$

1.42

 

Diluted

$

2.02

 

 

$

2.06

 

 

$

1.41

 

v3.24.0.1
Supplementary Balance Sheet Information (Tables)
12 Months Ended
Dec. 31, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]  
Inventories

Inventories

 

 

December 31,

 

 

2023

 

 

2022

 

Raw materials

$

104,643

 

 

$

118,292

 

Work-in-process

 

21,010

 

 

 

23,328

 

Finished goods

 

23,311

 

 

 

25,738

 

Demo and consigned inventory

 

407

 

 

 

639

 

Total inventories

$

149,371

 

 

$

167,997

 

Property, Plant and Equipment, Net

Property, Plant and Equipment, Net

 

December 31,

 

 

2023

 

 

2022

 

Cost:

 

 

 

 

 

Land, buildings and improvements

$

95,020

 

 

$

86,026

 

Machinery and equipment

 

117,487

 

 

 

110,212

 

Total cost

 

212,507

 

 

 

196,238

 

Accumulated depreciation

 

(103,058

)

 

 

(93,052

)

Property, plant and equipment, net

$

109,449

 

 

$

103,186

 

 

Summary of Depreciation Expense on Property, Plant and Equipment, Including Demo Units and Assets under Finance Leases

The following table summarizes depreciation expense on property, plant and equipment, including demo units and assets under finance leases (in thousands):

 

Year Ended December 31,

 

 

2023

 

 

2022

 

 

2021

 

Depreciation expense

$

14,017

 

 

$

13,550

 

 

$

13,529

 

Accrued Expenses and Other Current Liabilities

The following table summarizes accrued expenses and other current liabilities as of the dates indicated (in thousands):

 

December 31,

 

 

2023

 

 

2022

 

Accrued compensation and benefits

$

32,703

 

 

$

35,501

 

Finance lease obligations

 

718

 

 

 

668

 

Contract liabilities, current portion

 

5,553

 

 

 

8,128

 

Accrued warranty

 

5,292

 

 

 

5,127

 

Other

 

16,790

 

 

 

13,620

 

Total

$

61,056

 

 

$

63,044

 

Accrued Warranty

The following table summarizes changes in accrued warranty for the periods indicated (in thousands):

 

Year Ended December 31,

 

 

2023

 

 

2022

 

 

2021

 

Balance at beginning of year

$

5,127

 

 

$

4,783

 

 

$

4,919

 

Provision charged to cost of revenue

 

2,445

 

 

 

3,071

 

 

 

1,410

 

Warranty liabilities acquired from acquisitions

 

 

 

 

 

 

 

874

 

Use of provision

 

(2,338

)

 

 

(2,615

)

 

 

(2,326

)

Foreign currency exchange rate changes

 

58

 

 

 

(112

)

 

 

(94

)

Balance at end of year

$

5,292

 

 

$

5,127

 

 

$

4,783

 

Other Long Term Liabilities

The following table summarizes other long-term liabilities as of the dates indicated (in thousands):

 

December 31,

 

 

2023

 

 

2022

 

Finance lease obligations

$

3,934

 

 

$

4,652

 

Accrued contingent considerations and earn-outs

 

311

 

 

 

301

 

Other

 

1,687

 

 

 

1,132

 

Total

$

5,932

 

 

$

6,085

 

 

v3.24.0.1
Debt (Tables)
12 Months Ended
Dec. 31, 2023
Debt Disclosure [Abstract]  
Debt

Debt consisted of the following (in thousands):

 

 

December 31,

 

 

2023

 

 

2022

 

Senior Credit Facilities – term loan

$

4,994

 

 

$

4,832

 

Less: unamortized debt issuance costs

 

(26

)

 

 

(32

)

Total current portion of long-term debt

 

4,968

 

 

 

4,800

 

 

 

 

 

 

 

Senior Credit Facilities – term loan

 

74,655

 

 

 

77,060

 

Senior Credit Facilities – revolving credit facility

 

278,404

 

 

 

358,413

 

Less: unamortized debt issuance costs

 

(3,655

)

 

 

(4,811

)

Total long-term debt

 

349,404

 

 

 

430,662

 

 

 

 

 

 

 

Total Senior Credit Facilities

$

354,372

 

 

$

435,462

 

Repayments of Outstanding Principal under Term Loan Facility

As of December 31, 2023, the outstanding principal under the Company’s term loan facility is scheduled to be repaid as follows (in thousands):

 

Principal Amount

 

2024

$

4,994

 

2025

 

4,994

 

2026

 

4,994

 

2027

 

64,667

 

Total debt repayments

$

79,649

 

 

 

 

v3.24.0.1
Leases (Tables)
12 Months Ended
Dec. 31, 2023
Leases [Abstract]  
Summary of Components of Lease Costs

The following table summarizes the components of lease costs included in the statements of operations for the periods indicated (in thousands):

 

 

Year Ended December 31,

 

 

2023

 

 

2022

 

 

2021

 

Operating lease cost

$

10,475

 

 

$

10,387

 

 

$

8,533

 

Finance lease cost

 

 

 

 

 

 

 

 

Amortization of right-of-use assets

 

602

 

 

 

602

 

 

 

602

 

Interest on lease liabilities

 

274

 

 

 

308

 

 

 

340

 

Variable lease cost

 

1,007

 

 

 

1,145

 

 

 

1,074

 

Total lease cost

$

12,358

 

 

$

12,442

 

 

$

10,549

 

 

Summary of Balance Sheet Information Related to Leases

The following table provides the details of balance sheet information related to leases as of the dates indicated (in thousands, except lease term and discount rate):

 

 

 

December 31,

 

 

 

2023

 

 

2022

 

Operating leases:

 

 

 

 

 

 

Operating lease right-of-use assets

 

$

38,302

 

 

$

43,317

 

 

 

 

 

 

 

 

Current portion of operating lease liabilities

 

$

8,189

 

 

$

7,793

 

Operating lease liabilities

 

 

37,345

 

 

 

40,808

 

Total operating lease liabilities

 

$

45,534

 

 

$

48,601

 

 

 

 

 

 

 

 

Finance leases:

 

 

 

 

 

 

Property, plant and equipment, gross

 

$

9,582

 

 

$

9,582

 

Accumulated depreciation

 

 

(6,272

)

 

 

(5,670

)

Finance lease assets included in property, plant and equipment, net

 

$

3,310

 

 

$

3,912

 

 

 

 

 

 

 

 

Accrued expenses and other current liabilities

 

$

718

 

 

$

668

 

Other liabilities

 

 

3,934

 

 

 

4,652

 

Total finance lease liabilities

 

$

4,652

 

 

$

5,320

 

 

 

 

 

 

 

 

Weighted-average remaining lease term (in years):

 

 

 

 

 

 

Operating leases

 

 

7.6

 

 

 

8.2

 

Finance leases

 

 

5.5

 

 

 

6.5

 

Weighted-average discount rate:

 

 

 

 

 

 

Operating leases

 

 

4.84

%

 

 

4.64

%

Finance leases

 

 

5.54

%

 

 

5.54

%

Summary of Cash Flow Information Related to Leases

The following table provides the details of cash flow information related to leases for the periods indicated (in thousands):

 

 

Year Ended December 31,

 

 

2023

 

 

2022

 

 

2021

 

Cash paid for amounts included in lease liabilities:

 

 

 

 

 

 

 

 

Operating cash flows from finance leases

$

274

 

 

$

308

 

 

$

340

 

Operating cash flows from operating leases

$

7,826

 

 

$

7,876

 

 

$

7,818

 

Financing cash flows from finance leases

$

657

 

 

$

599

 

 

$

9,310

 

Supplemental non-cash information:

 

 

 

 

 

 

 

 

Right-of-use assets obtained in exchange for new operating lease liabilities

$

4,046

 

 

$

4,757

 

 

$

22,574

 

Right-of-use assets obtained in exchange for new finance lease liabilities

$

-

 

 

$

-

 

 

$

-

 

 

Future Minimum Lease Payments Under Operating and Finance Leases

Future minimum lease payments under operating and finance leases expiring subsequent to December 31, 2023, including operating leases associated with facilities that have been vacated as a result of the Company’s restructuring actions, are summarized as follows (in thousands):

 

Year Ending December 31,

 

Operating Leases

 

 

Finance Leases

 

2024

 

$

9,671

 

 

$

954

 

2025

 

 

9,647

 

 

 

954

 

2026

 

 

8,105

 

 

 

979

 

2027

 

 

7,135

 

 

 

1,003

 

2028

 

 

4,530

 

 

 

1,003

 

Thereafter

 

 

16,783

 

 

 

501

 

Total minimum lease payments

 

 

55,871

 

 

 

5,394

 

Less: interest

 

 

(10,337

)

 

 

(742

)

Present value of lease liabilities

 

$

45,534

 

 

$

4,652

 

v3.24.0.1
Stockholders’ Equity and Share-Based Compensation (Tables)
12 Months Ended
Dec. 31, 2023
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]  
Stock Options Outstanding and Exercisable

The following table shows stock options that were outstanding and exercisable as of December 31, 2023 and the related weighted average exercise price, weighted average remaining contractual term and aggregate intrinsic value:

 

Stock Options
(In thousands)

 

 

Weighted
Average Exercise Price

 

Weighted
Average Remaining Contractual Term (years)

Aggregate Intrinsic Value (1) (In thousands)

 

Outstanding as of December 31, 2022

 

84

 

 

$

72.18

 

 

 

 

Granted

 

48

 

 

$

156.72

 

 

 

 

Exercised

 

 

 

$

 

 

 

 

Forfeited or expired

 

 

 

$

 

 

 

 

Outstanding as of December 31, 2023

 

132

 

 

$

102.86

 

4.55 years

$

8,636

 

Exercisable as of December 31, 2023

 

57

 

 

$

42.49

 

2.92 years

$

7,209

 

Expected to vest as of December 31, 2023

 

75

 

 

$

149.25

 

5.80 years

$

1,428

 

(1)
The aggregate intrinsic value is calculated as the difference between the closing market price of $168.41 per common share as of December 31, 2023 and the exercise price of the stock options.
Schedule of Share Based Payment Award Stock Options Valuation Assumptions

The aggregate Black-Scholes fair value of $3.0 million for the stock options granted during 2023 was estimated using the following assumptions as of the grant date:

 

Year Ended December 31, 2023

 

Expected option term in years

 

4.5

 

Expected volatility

 

40.7

%

Risk-free interest rate

 

4.00

%

Expected annual dividend yield

 

 

Amended and Restated 2010 Incentive Plan  
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]  
Share-Based Compensation Expense Recorded In Operating Income

The table below summarizes share-based compensation expense recorded in operating income (in thousands):

 

Year Ended December 31,

 

 

2023

 

 

2022

 

 

2021

 

Selling, general and administrative

$

21,963

 

 

$

18,182

 

 

$

17,255

 

Research and development and engineering

 

2,031

 

 

 

2,414

 

 

 

2,294

 

Cost of revenue

 

1,594

 

 

 

2,512

 

 

 

3,008

 

Restructuring and acquisition related costs

 

 

 

 

 

 

 

3,049

 

Total share-based compensation expense

$

25,588

 

 

$

23,108

 

 

$

25,606

 

Restricted Stock Units and Deferred Stock Units Issued and Outstanding

The table below summarizes activities during 2023 relating to restricted and deferred stock units issued and outstanding under the Amended and Restated 2010 Incentive Plan:

 

Restricted and Deferred
Stock Units
(In thousands)

 

 

Weighted
Average Grant
Date Fair Value

 

 

Weighted Average
Remaining Vesting
Period (In years)

 

Aggregate Intrinsic
Value
(1)
(In thousands)

 

Unvested at December 31, 2022

 

238

 

 

$

128.26

 

 

 

 

 

 

Granted

 

102

 

 

$

156.43

 

 

 

 

 

 

Vested

 

(109

)

 

$

122.72

 

 

 

 

 

 

Forfeited

 

(25

)

 

$

139.97

 

 

 

 

 

 

Unvested at December 31, 2023

 

206

 

 

$

143.97

 

 

1.01 years

 

$

34,714

 

Expected to vest as of December 31, 2023

 

190

 

 

$

143.47

 

 

1.01 years

 

$

31,919

 

The aggregate intrinsic value is calculated based on the fair value of $168.41 per common share as of December 31, 2023 due to the fact that the restricted and deferred stock units carry a $0 purchase price.
Performance-Based Restricted Stock Units Issued and Outstanding

The table below summarizes activities during 2023 relating to performance-based restricted stock units issued and outstanding under the Company’s Amended and Restated 2010 Incentive Plan:

 

Performance
Stock Units
(2)
(In thousands)

 

 

Weighted
Average Grant
Date Fair Value

 

 

Weighted Average
Remaining Vesting
Period (In years)

 

Aggregate
Intrinsic
Value
(3)
(In thousands)

 

Unvested at December 31, 2022

 

216

 

 

$

144.16

 

 

 

 

 

 

Granted

 

57

 

 

$

179.15

 

 

 

 

 

 

Performance adjustments(1)

 

20

 

 

$

122.24

 

 

 

 

 

 

Vested

 

(70

)

 

$

116.56

 

 

 

 

 

 

Forfeited

 

(18

)

 

$

169.63

 

 

 

 

 

 

Unvested at December 31, 2023

 

205

 

 

$

160.24

 

 

1.45 years

 

$

34,541

 

Expected to vest as of December 31, 2023

 

236

 

 

$

161.43

 

 

1.45 years

 

$

39,690

 

(1)
The amount shown represents performance adjustments related to the performance-based awards granted on February 20, 2020. These performance-based awards vested at a blended payout of 142% during the year ended December 31, 2023 based on the achievement of cumulative Non-GAAP EPS and applicable relative TSR performance conditions, respectively, over the performance period of fiscal years 2020 through 2022.
(2)
The unvested PSUs are shown in this table at target. The number of shares vested reflects the number of shares earned and issued during the year. As of December 31, 2023, the maximum number of PSUs available to be earned was approximately 367 thousand.
(3)
The aggregate intrinsic value is calculated based on the fair value of $168.41 per common share as of December 31, 2023 due to the fact that the performance stock units carry a $0 purchase price.
Schedule of Share Based Payment Award Performance Stock Awards Valuation Assumptions

The grant-date fair value of the hybrid PSUs granted during the year ended December 31, 2023 was estimated using the Monte-Carlo valuation model with the following assumptions:

 

Year Ended

 

 

December 31, 2023

 

Grant-date stock price

$

156.72

 

Expected volatility

 

35.89

%

Risk-free interest rate

 

4.44

%

Expected annual dividend yield

 

 

Weighted average fair value

$

181.45

 

v3.24.0.1
Employee Benefit Plans (Tables)
12 Months Ended
Dec. 31, 2023
Retirement Benefits [Abstract]  
Net Periodic Pension Cost

The net periodic pension cost is included in other income (expense) in the consolidated statements of operations and consisted of the following components (in thousands):

 

Year Ended December 31,

 

 

2023

 

 

2022

 

 

2021

 

Components of the net periodic pension cost:

 

 

 

 

 

 

 

 

Interest cost

$

1,185

 

 

$

669

 

 

$

554

 

Expected return on plan assets

 

(1,440

)

 

 

(1,286

)

 

 

(1,120

)

Amortization of actuarial losses

 

990

 

 

 

380

 

 

 

928

 

Amortization of prior service cost

 

30

 

 

 

32

 

 

 

31

 

Net periodic pension cost

$

765

 

 

$

(205

)

 

$

393

 

Actuarial Assumptions used to Compute net Periodic Pension Cost and Funded Status

The actuarial assumptions used to compute the net periodic pension cost for the years ended December 31, 2023, 2022 and 2021, respectively, were as follows:

 

Year Ended December 31,

 

2023

 

2022

 

2021

Weighted-average discount rate

4.8%

 

1.8%

 

1.2%

Weighted-average long-term rate of return on plan assets

5.3%

 

3.2%

 

2.5%

The actuarial assumptions used to compute the benefit obligations as of December 31, 2023 and 2022, respectively, were as follows:

 

December 31,

 

2023

 

2022

Weighted-average discount rate

4.5%

 

4.8%

Rate of inflation

2.8%

 

2.7%

Reconciliation of Benefit Obligations and Plan Assets of U.K. Plan

The following table provides a reconciliation of benefit obligations and plan assets of the U.K. Plan (in thousands):

 

December 31,

 

 

2023

 

 

2022

 

Change in benefit obligation:

 

 

 

 

 

Projected benefit obligation at beginning of year

$

24,597

 

 

$

41,398

 

Interest cost

 

1,185

 

 

 

669

 

Actuarial (gains) losses (1)

 

445

 

 

 

(12,135

)

Benefits paid

 

(1,257

)

 

 

(1,191

)

Prior service cost

 

 

 

 

 

Foreign currency exchange rate changes

 

1,289

 

 

 

(4,144

)

Projected benefit obligation at end of year

$

26,259

 

 

$

24,597

 

Accumulated benefit obligation at end of year

$

26,259

 

 

$

24,597

 

Change in plan assets:

 

 

 

 

 

Fair value of plan assets at beginning of year

$

26,609

 

 

$

44,187

 

Actual return on plan assets

 

1,575

 

 

 

(12,927

)

Employer contributions

 

1,007

 

 

 

971

 

Benefits paid

 

(1,257

)

 

 

(1,191

)

Foreign currency exchange rate changes

 

1,417

 

 

 

(4,431

)

Fair value of plan assets at end of year

$

29,351

 

 

$

26,609

 

Funded status at end of year

$

3,092

 

 

$

2,012

 

Amounts included in accumulated other comprehensive loss not yet recognized in net periodic pension cost:

 

 

 

 

 

Net actuarial losses at beginning of year

$

(8,076

)

 

$

(7,206

)

Net actuarial gains (losses) during the year

 

(310

)

 

 

(2,078

)

Prior service cost arising during the year

 

-

 

 

 

-

 

Amounts reclassified from accumulated other comprehensive loss to income before income taxes

 

1,020

 

 

 

412

 

Foreign currency exchange rate changes

 

(406

)

 

 

796

 

Net actuarial losses

$

(7,772

)

 

$

(8,076

)

(1)
Actuarial (gains)/losses in the U.K. Plan for the years ended December 31, 2023 and 2022, respectively, primarily resulted from changes in the discount rate assumptions.
Expected Future Benefit Payments for Each of Next Five Years

The following table reflects the total expected benefit payments to plan participants for each of the next five years and the following five years in aggregate and have been estimated based on the same assumptions used to measure the Company’s benefit obligations as of December 31, 2023 (in thousands):

 

Amount

 

2024

$

1,363

 

2025

 

1,365

 

2026

 

1,568

 

2027

 

1,661

 

2028

 

1,723

 

2029-2033

 

9,436

 

Total

$

17,116

 

Summary of Fair Value of Plan Assets by Asset Category

The following table summarizes the fair values of Plan assets by asset category as of December 31, 2023 (in thousands):

Asset Category

 

Fair Value

 

 

Quoted Prices in Active Markets
for Identical
Assets
 (Level 1)

 

 

Significant Other Observable
Inputs
 (Level 2)

 

 

Significant Other Unobservable
Inputs
 (Level 3)

 

 

Not
Subject to
Leveling

 

Mutual Funds:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Balanced (1)

 

$

18,978

 

 

$

 

 

$

 

 

$

 

 

$

18,978

 

Fixed income (2)

 

 

10,129

 

 

 

 

 

 

 

 

 

 

 

 

10,129

 

Cash

 

 

244

 

 

 

244

 

 

 

 

 

 

 

 

 

 

Total

 

$

29,351

 

 

$

244

 

 

$

 

 

$

 

 

$

29,107

 

(1)
This class comprises a diversified portfolio of global investments which seeks growth from equities and credit assets. It is allocated on a weighted average basis as follows: equities (11%), bonds (64%) and other assets (25%).
(2)
This class comprises a diversified portfolio of global investments which seeks fixed income growth and is allocated on a weighted average basis as follows: bonds (95%) and other assets (5%).

The following table summarizes the fair values of Plan assets by asset category as of December 31, 2022 (in thousands):

Asset Category

 

Fair Value

 

 

Quoted Prices in Active Markets
for Identical
Assets
 (Level 1)

 

 

Significant Other Observable
Inputs
 (Level 2)

 

 

Significant Other Unobservable
Inputs
 (Level 3)

 

 

Not
Subject to
Leveling

 

Mutual Funds:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Balanced (1)

 

$

17,025

 

 

$

 

 

$

 

 

$

 

 

$

17,025

 

Fixed income (2)

 

 

9,355

 

 

 

 

 

 

 

 

 

 

 

 

9,355

 

Cash

 

 

229

 

 

 

229

 

 

 

 

 

 

 

 

 

 

Total

 

$

26,609

 

 

$

229

 

 

$

 

 

$

 

 

$

26,380

 

(1)
This class comprises a diversified portfolio of global investments which is allocated on a weighted average basis as follows: equities (12%), bonds (67%), other assets (20%) and cash (1%).
(2)
This class comprises a diversified portfolio of global investments which seeks fixed income growth and is allocated on a weighted average basis as follows: bonds (78%), other assets (13%) and cash (9%).
v3.24.0.1
Income Taxes (Tables)
12 Months Ended
Dec. 31, 2023
Income Tax Disclosure [Abstract]  
Components of Income (Loss) Before Income Tax

Components of the Company’s income (loss) before income taxes are as follows (in thousands):

 

 

Year Ended December 31,

 

 

2023

 

 

2022

 

 

2021

 

Income (loss) before income taxes:

 

 

 

 

 

 

 

 

Canada

$

(6,490

)

 

$

(4,946

)

 

$

(1,371

)

U.S.

 

38,992

 

 

 

28,365

 

 

 

19,168

 

Other

 

51,246

 

 

 

63,740

 

 

 

38,375

 

Total

$

83,748

 

 

$

87,159

 

 

$

56,172

 

Components of Income Tax Provision (Benefit)

Components of the Company’s income tax provision (benefit) are as follows (in thousands):

 

 

Year Ended December 31,

 

 

2023

 

 

2022

 

 

2021

 

Current

 

 

 

 

 

 

 

 

Canada

$

59

 

 

$

65

 

 

$

95

 

U.S.

 

14,424

 

 

 

17,205

 

 

 

205

 

Other

 

11,113

 

 

 

14,492

 

 

 

9,486

 

 

 

25,596

 

 

 

31,762

 

 

 

9,786

 

Deferred

 

 

 

 

 

 

 

 

Canada

 

 

 

 

 

 

 

493

 

U.S.

 

(12,224

)

 

 

(15,370

)

 

 

(2,133

)

Other

 

(2,502

)

 

 

(3,284

)

 

 

(2,305

)

 

 

(14,726

)

 

 

(18,654

)

 

 

(3,945

)

Total

$

10,870

 

 

$

13,108

 

 

$

5,841

 

Reconciliation of Statutory Canadian Tax rate to Effective Tax Rate The reconciliation of the statutory Canadian tax rate to the effective tax rate related to income before income taxes is as follows (in thousands, except percentage data):

 

 

Year Ended December 31,

 

 

2023

 

 

2022

 

 

2021

 

Statutory Canadian tax rate

 

29.00

%

 

 

29.00

%

 

 

29.00

%

Expected income tax provision at Canadian statutory tax rate

$

24,287

 

 

$

25,276

 

 

$

16,291

 

International tax rate differences

 

(4,804

)

 

 

(6,289

)

 

 

(3,621

)

U.S. state income taxes, net

 

860

 

 

 

3

 

 

 

(249

)

Withholding and other taxes

 

300

 

 

 

789

 

 

 

429

 

Transaction costs and permanent differences

 

423

 

 

 

140

 

 

 

1,169

 

Disallowed compensation

 

2,571

 

 

 

2,138

 

 

 

1,111

 

Foreign-derived intangible income

 

(4,500

)

 

 

(4,467

)

 

 

(1,211

)

Tax credits

 

(3,602

)

 

 

(2,256

)

 

 

(1,408

)

Statutory tax rate changes

 

165

 

 

 

 

 

 

489

 

Uncertain tax positions

 

90

 

 

 

(168

)

 

 

(472

)

Change in valuation allowance

 

2,068

 

 

 

2,048

 

 

 

918

 

Acquisition contingent consideration adjustments

 

 

 

 

(698

)

 

 

87

 

Provision to return differences

 

(1,056

)

 

 

(19

)

 

 

33

 

Windfall benefit from share-based compensation

 

(1,685

)

 

 

(254

)

 

 

(5,131

)

U.K. patent box

 

(4,247

)

 

 

(3,135

)

 

 

(2,594

)

Reported income tax provision

$

10,870

 

 

$

13,108

 

 

$

5,841

 

Effective tax rate

 

13.0

%

 

 

15.0

%

 

 

10.4

%

 

Significant Components of Deferred Tax Assets and Liabilities Significant components of the Company’s deferred tax assets and liabilities as of December 31, 2023 and 2022 are as follows (in thousands):

 

 

December 31,

 

 

2023

 

 

2022

 

Deferred tax assets:

 

 

 

 

 

Losses

$

11,274

 

 

$

9,954

 

Operating lease liabilities

 

10,194

 

 

 

11,117

 

Compensation related deductions

 

8,457

 

 

 

9,010

 

Inventories

 

12,497

 

 

 

9,368

 

Tax credits

 

3,222

 

 

 

2,624

 

Capitalized R&D

 

25,238

 

 

 

13,623

 

Warranty

 

964

 

 

 

836

 

Other

 

724

 

 

 

284

 

Total deferred tax assets

 

72,570

 

 

 

56,816

 

Valuation allowance on deferred tax assets

 

(16,674

)

 

 

(14,568

)

Net deferred tax assets

$

55,896

 

 

$

42,248

 

Deferred tax liabilities:

 

 

 

 

 

Depreciation

$

(5,389

)

 

$

(4,049

)

Amortization

 

(24,436

)

 

 

(26,746

)

Operating lease right-of-use assets

 

(9,198

)

 

 

(10,477

)

Deferred revenue

 

(5,316

)

 

$

(3,057

)

Total deferred tax liabilities

$

(44,339

)

 

$

(44,329

)

Net deferred tax assets (liabilities)

$

11,557

 

 

$

(2,081

)

Reconciliation of Total Amounts of Unrecognized Tax Benefits

The reconciliation of the total amounts of unrecognized tax benefits is as follows (in thousands):

 

Balance at December 31, 2020

$

5,258

 

Additions based on tax positions related to the current year

 

1,162

 

Additions for tax positions of prior years

 

9

 

Reductions to tax positions of prior years

 

(41

)

Reductions to tax positions resulting from a lapse of the applicable statute of limitations

 

(1,591

)

Settlements with tax authorities

 

 

Balance at December 31, 2021

 

4,797

 

Additions based on tax positions related to the current year

 

553

 

Additions for tax positions of prior years

 

34

 

Reductions to tax positions of prior years

 

(563

)

Reductions to tax positions resulting from a lapse of the applicable statute of limitations

 

(572

)

Settlements with tax authorities

 

 

Balance at December 31, 2022

 

4,249

 

Additions based on tax positions related to the current year

 

561

 

Additions for tax positions of prior years

 

47

 

Reductions to tax positions of prior years

 

(22

)

Reductions to tax positions resulting from a lapse of the applicable statute of limitations

 

(492

)

Settlements with tax authorities

 

 

Balance at December 31, 2023

$

4,343

 

Income Tax Returns to be Reviewed

The Company’s income tax returns may be reviewed by tax authorities in the following countries for the following periods under the appropriate statute of limitations:

 

United States

2019 - Present

Canada

2017 - Present

United Kingdom

2021 - Present

Germany

2017 - Present

Czech Republic

2021 - Present

China

2013 - Present

Japan

2018 - Present

v3.24.0.1
Restructuring and Acquisition Related Costs (Tables)
12 Months Ended
Dec. 31, 2023
Restructuring and Related Activities [Abstract]  
Schedule of Restructuring and Acquisition Related Costs

The following table summarizes restructuring and acquisition related costs recorded in the accompanying consolidated statements of operations (in thousands):

 

Year Ended December 31,

 

 

2023

 

 

2022

 

 

2021

 

2022 restructuring

$

8,961

 

 

$

1,414

 

 

$

 

2020 restructuring

 

2,853

 

 

 

2,994

 

 

 

8,133

 

2019 restructuring

 

 

 

 

 

 

 

208

 

Total restructuring related charges

$

11,814

 

 

$

4,408

 

 

$

8,341

 

Acquisition and related charges

$

1,000

 

 

$

(24

)

 

$

9,679

 

Total restructuring, acquisition and related costs

$

12,814

 

 

$

4,384

 

 

$

18,020

 

Summary of Restructuring Charges by Reportable Segment

The following table summarizes restructuring costs associated with the 2022 restructuring program by reportable segment (in thousands):

 

Year Ended December 31,

 

 

Cumulative Costs as of

 

 

2023

 

2022

 

 

December 31, 2023

 

Precision Medicine and Manufacturing

$

1,899

 

$

1,162

 

 

$

3,061

 

Medical Solutions

 

1,188

 

 

56

 

 

 

1,244

 

Robotics and Automation

 

5,043

 

 

196

 

 

 

5,239

 

Unallocated Corporate and Shared Services

 

831

 

 

 

 

 

831

 

Total

$

8,961

 

$

1,414

 

 

$

10,375

 

 

The following table summarizes restructuring costs associated with the 2020 restructuring program by reportable segment (in thousands):

 

Year Ended December 31,

 

 

Cumulative Costs as of

 

 

2023

 

2022

 

2021

 

 

December 31, 2023

 

Precision Medicine and Manufacturing

$

2,220

 

$

2,537

 

$

3,085

 

 

$

8,582

 

Medical Solutions

 

 

 

217

 

 

813

 

 

 

2,360

 

Robotics and Automation

 

633

 

 

238

 

 

4,206

 

 

 

5,601

 

Unallocated Corporate and Shared Services

 

 

 

2

 

 

29

 

 

 

173

 

Total

$

2,853

 

$

2,994

 

$

8,133

 

 

$

16,716

 

Summary of Accrual Activities by Components Related to Company's Restructuring Charges

The following table summarizes the accrual activities, by component, related to the Company’s restructuring charges recorded in the accompanying consolidated balance sheets (in thousands):

 

Total

 

 

Employee Related

 

 

Facility Related

 

 

Other

 

Balance at December 31, 2021

$

2,686

 

 

$

2,107

 

 

$

550

 

 

$

29

 

Restructuring charges

 

4,408

 

 

 

2,029

 

 

 

1,995

 

 

 

384

 

Cash payments

 

(3,486

)

 

 

(2,198

)

 

 

(931

)

 

 

(357

)

Non-cash write-offs and other adjustments

 

(1,198

)

 

 

(36

)

 

 

(1,162

)

 

 

 

Balance at December 31, 2022

 

2,410

 

 

 

1,902

 

 

 

452

 

 

 

56

 

Restructuring charges

 

11,814

 

 

 

5,832

 

 

 

4,452

 

 

 

1,530

 

Cash payments

 

(8,867

)

 

 

(6,675

)

 

 

(1,379

)

 

 

(813

)

Non-cash write-offs and other adjustments (1)

 

(2,507

)

 

 

(21

)

 

 

(1,845

)

 

 

(641

)

Balance at December 31, 2023

$

2,850

 

 

$

1,038

 

 

$

1,680

 

 

$

132

 

(1) Non-cash write-offs and other adjustments included impairment of assets amounting to $2.5 million.

v3.24.0.1
Segment Information (Tables)
12 Months Ended
Dec. 31, 2023
Segment Reporting [Abstract]  
Revenue, Gross Profit, Operating Income (Loss), Depreciation and Amortization Expenses, Accounts Receivable and Inventory by Reportable Segments

Revenue, gross profit, operating income (loss), depreciation and amortization expenses, accounts receivable and inventories by reportable segments were as follows (in thousands):

 

Year Ended December 31,

 

 

2023

 

 

2022

 

 

2021

 

Revenue

 

 

 

 

 

 

 

 

Precision Medicine and Manufacturing

$

282,971

 

 

$

274,674

 

 

$

232,459

 

Medical Solutions

 

325,221

 

 

 

277,992

 

 

 

262,060

 

Robotics and Automation

 

273,470

 

 

 

308,237

 

 

 

212,274

 

Total

$

881,662

 

 

$

860,903

 

 

$

706,793

 

 

 

Year Ended December 31,

 

 

2023

 

 

2022

 

 

2021

 

Gross Profit

 

 

 

 

 

 

 

 

Precision Medicine and Manufacturing

$

139,060

 

 

$

129,173

 

 

$

107,993

 

Medical Solutions

 

135,640

 

 

 

108,713

 

 

 

100,890

 

Robotics and Automation

 

130,885

 

 

 

146,150

 

 

 

99,345

 

Unallocated Corporate and Shared Services

 

(5,688

)

 

 

(5,564

)

 

 

(7,900

)

Total

$

399,897

 

 

$

378,472

 

 

$

300,328

 

 

 

Year Ended December 31,

 

 

2023

 

 

2022

 

 

2021

 

Operating Income (Loss)

 

 

 

 

 

 

 

 

Precision Medicine and Manufacturing

$

69,283

 

 

$

63,760

 

 

$

46,792

 

Medical Solutions

 

41,883

 

 

 

28,244

 

 

 

17,694

 

Robotics and Automation

 

48,373

 

 

 

60,294

 

 

 

52,676

 

Unallocated Corporate and Shared Services

 

(49,043

)

 

 

(49,219

)

 

 

(53,108

)

Total

$

110,496

 

 

$

103,079

 

 

$

64,054

 

 

Year Ended December 31,

 

 

2023

 

 

2022

 

 

2021

 

Depreciation and Amortization Expenses

 

 

 

 

 

 

 

 

Precision Medicine and Manufacturing

$

10,285

 

 

$

10,999

 

 

$

11,600

 

Medical Solutions

 

15,941

 

 

 

17,402

 

 

 

20,812

 

Robotics and Automation

 

19,032

 

 

 

24,358

 

 

 

10,728

 

Unallocated Corporate and Shared Services

 

1,354

 

 

 

399

 

 

 

254

 

Total

$

46,612

 

 

$

53,158

 

 

$

43,394

 

 

 

December 31,

 

 

2023

 

 

2022

 

Accounts Receivable

 

 

 

 

 

Precision Medicine and Manufacturing

$

40,562

 

 

$

42,541

 

Medical Solutions

 

60,894

 

 

 

53,610

 

Robotics and Automation

 

37,954

 

 

 

41,546

 

Total accounts receivable

$

139,410

 

 

$

137,697

 

Inventories

 

 

 

 

 

Precision Medicine and Manufacturing

$

58,492

 

 

$

58,630

 

Medical Solutions

 

38,440

 

 

 

47,511

 

Robotics and Automation

 

52,439

 

 

 

61,856

 

Total inventories

$

149,371

 

 

$

167,997

 

Total segment assets

$

288,781

 

 

$

305,694

 

 

 

 

December 31,

 

 

2023

 

 

2022

 

Total Assets

 

 

 

 

 

Total segment assets

$

288,781

 

 

$

305,694

 

Cash and cash equivalents

 

105,051

 

 

 

100,105

 

Prepaid income taxes and income taxes receivable

 

8,105

 

 

 

1,508

 

Prepaid expenses and other current assets

 

13,360

 

 

 

13,212

 

Property, plant and equipment, net

 

109,449

 

 

 

103,186

 

Operating lease assets

 

38,302

 

 

 

43,317

 

Deferred tax assets

 

27,862

 

 

 

15,113

 

Other assets

 

5,617

 

 

 

4,414

 

Intangible assets, net

 

145,022

 

 

 

175,766

 

Goodwill

 

484,507

 

 

 

478,897

 

Total

$

1,226,056

 

 

$

1,241,212

 

Schedule of Geographic Revenue

The Company aggregates geographic revenue based on the customer location where products are shipped. Revenue from these customers is summarized as follows (in thousands, except percentage data):

 

Year Ended December 31,

 

 

2023

 

 

2022

 

 

2021

 

 

Revenue

 

 

% of Total

 

 

Revenue

 

 

% of Total

 

 

Revenue

 

 

% of Total

 

United States

$

418,265

 

 

 

47.4

%

 

$

372,345

 

 

 

43.3

%

 

$

270,833

 

 

 

38.4

%

Germany

 

128,229

 

 

 

14.5

 

 

 

133,728

 

 

 

15.5

 

 

 

101,865

 

 

 

14.4

 

Rest of Europe

 

137,027

 

 

 

15.6

 

 

 

137,803

 

 

 

16.0

 

 

 

138,863

 

 

 

19.6

 

China

 

73,444

 

 

 

8.3

 

 

 

97,178

 

 

 

11.3

 

 

 

95,045

 

 

 

13.4

 

Rest of Asia-Pacific

 

105,350

 

 

 

12.0

 

 

 

101,596

 

 

 

11.8

 

 

 

89,198

 

 

 

12.6

 

Other

 

19,347

 

 

 

2.2

 

 

 

18,253

 

 

 

2.1

 

 

 

10,989

 

 

 

1.6

 

Total

$

881,662

 

 

 

100.0

%

 

$

860,903

 

 

 

100.0

%

 

$

706,793

 

 

 

100.0

%

Summary of Long-lived Assets

Long-lived assets consist of property, plant and equipment, net, and are aggregated based on the location of the assets. A summary of these long-lived assets is as follows (in thousands):

 

December 31,

 

 

2023

 

 

2022

 

United States

$

23,899

 

 

$

27,488

 

Germany

 

35,318

 

 

 

36,545

 

U.K.

 

28,734

 

 

 

18,457

 

Czech Republic

 

14,100

 

 

 

13,779

 

China

 

7,114

 

 

 

6,518

 

Rest of World

 

284

 

 

 

399

 

Total

$

109,449

 

 

$

103,186

 

 

Revenue By End Market

The Company primarily operates in two end markets: the medical market and the advanced industrial market. Revenue by end market was approximately as follows:

 

Year Ended December 31,

 

 

2023

 

 

2022

 

 

2021

 

Medical

 

54

%

 

 

49

%

 

 

52

%

Advanced Industrial

 

46

%

 

 

51

%

 

 

48

%

Total

 

100

%

 

 

100

%

 

 

100

%

v3.24.0.1
Summary of Significant Accounting Policies - Additional Information (Details)
12 Months Ended
Dec. 31, 2023
Maximum  
Significant Accounting Policies [Line Items]  
Cash equivalents original maturity period 3 months
Maximum | Buildings and improvements  
Significant Accounting Policies [Line Items]  
Property, plant and equipment, estimated useful lives 40 years
Maximum | Machinery and Equipment  
Significant Accounting Policies [Line Items]  
Property, plant and equipment, estimated useful lives 10 years
Minimum | Buildings and improvements  
Significant Accounting Policies [Line Items]  
Property, plant and equipment, estimated useful lives 10 years
Minimum | Machinery and Equipment  
Significant Accounting Policies [Line Items]  
Property, plant and equipment, estimated useful lives 3 years
v3.24.0.1
Changes in Allowance for Doubtful Accounts (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2023
Dec. 31, 2022
Dec. 31, 2021
Accounts Receivable, Allowance for Credit Loss [Roll Forward]      
Balance at beginning of year $ 995 $ 556 $ 274
Addition to credit loss expense 175 532 121
Credit loss resulting from acquisitions     216
Write-offs, net of recoveries of amounts previously reserved (612) (92) (45)
Exchange rate changes 13 (1) (10)
Balance at end of year $ 571 $ 995 $ 556
v3.24.0.1
Revenue - Additional Information (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2023
Dec. 31, 2022
Revenue [Line Items]    
Incremental direct costs of obtaining a contract, practical expedient true  
Effects of a financing component, practical expedient true  
Remaining performance obligation for contracts, optional exemption true  
Adoption of Topic 606    
Revenue [Line Items]    
Contract liabilities $ 5.8 $ 8.4
Revenue recognized $ 6.3  
Warranties    
Revenue [Line Items]    
Standard product warranty description The Company generally provides warranties for its products. The standard warranty period is typically 12 months to 36 months. The standard warranty period for product sales is accounted for under the provisions of ASC 450, “Contingencies,” as the Company has the ability to ascertain the likelihood of the liability and can reasonably estimate the amount of the liability.  
Minimum | Warranties    
Revenue [Line Items]    
Standard warranty period on products 12 months  
Maximum | Warranties    
Revenue [Line Items]    
Standard warranty period on products 36 months  
Maximum | Professional Services    
Revenue [Line Items]    
Percentage of revenue for professional services 3.00%  
Duration of professional services performed under customer contract 1 month  
v3.24.0.1
Business Combinations - 2022 Acquisitions - Additional Information (Details)
$ in Thousands, € in Millions
12 Months Ended
Aug. 11, 2022
USD ($)
Aug. 11, 2022
EUR (€)
Dec. 31, 2022
USD ($)
Dec. 31, 2023
USD ($)
Business Acquisition [Line Items]        
Goodwill     $ 478,897 $ 484,507
MPH Medical Devices S.R.O        
Business Acquisition [Line Items]        
Percentage of shares acquired 100.00%      
Total purchase price, net of cash acquired $ 22,400 € 21.8    
Purchase price $ 22,567      
Business acquisition, date of acquisition Aug. 11, 2022 Aug. 11, 2022    
Goodwill $ 9,863      
Revenues     5,200  
Income (loss) before income taxes     $ 400  
v3.24.0.1
Business Combinations - 2021 Acquisitions - Additional Information (Details) - USD ($)
4 Months Ended 12 Months Ended
Aug. 31, 2021
Aug. 30, 2021
Dec. 31, 2021
Dec. 31, 2022
Dec. 31, 2021
Dec. 31, 2023
Business Acquisition [Line Items]            
Purchase price       $ 21,565,000 $ 284,728,000  
Contingent consideration adjustments       (1,443,000) $ (99,000)  
Goodwill       $ 478,897,000   $ 484,507,000
ATI Industrial Automation, Inc.            
Business Acquisition [Line Items]            
Percentage of shares acquired   100.00%        
Total purchase price, net of cash acquired   $ 213,200,000        
Purchase price   $ 169,200,000        
Business acquisition, date of acquisition   Aug. 30, 2021        
Fair value of contingent consideration $ 44,000,000 $ 44,000,000        
Intangible assets   52,800,000        
Goodwill   134,420,000        
Goodwill assets expected to be deductible for income tax purposes   $ 134,400,000        
Revenues     $ 34,000,000      
Income (loss) before income taxes     3,400,000      
Amortization of inventory fair value adjustments and purchased intangible assets     3,500,000      
Schneider Electric Motion USA, Inc.            
Business Acquisition [Line Items]            
Percentage of shares acquired 100.00%          
Purchase price $ 114,700,000          
Business acquisition, date of acquisition Aug. 31, 2021          
Intangible assets $ 54,570,000          
Goodwill 68,291,000          
Goodwill assets expected to be deductible for income tax purposes $ 0          
Revenues     9,100,000      
Income (loss) before income taxes     300,000      
Amortization of inventory fair value adjustments and purchased intangible assets     $ 1,800,000      
v3.24.0.1
Business Combinations - Acquisition Costs - Additional Information (Details) - USD ($)
12 Months Ended
Dec. 31, 2023
Dec. 31, 2022
Dec. 31, 2021
Business Acquisition [Line Items]      
Recognized acquisition costs $ 1,000,000 $ (24,000) $ 9,679,000
Current Year Closed Acquisition      
Business Acquisition [Line Items]      
Recognized acquisition costs $ 0 $ 1,000,000 $ 5,000,000
v3.24.0.1
Business Combinations - Summary of Fair Values of Assets Acquired and Liabilities Assumed Purchase Price Allocation (Details) - USD ($)
$ in Thousands
Aug. 11, 2022
Aug. 31, 2021
Aug. 30, 2021
Dec. 31, 2023
Dec. 31, 2022
Business Acquisition [Line Items]          
Goodwill       $ 484,507 $ 478,897
MPH Medical Devices S.R.O          
Business Acquisition [Line Items]          
Cash $ 182        
Accounts receivable 1,658        
Inventories 957        
Property, plant and equipment 12,094        
Goodwill 9,863        
Other assets 163        
Total assets acquired 24,917        
Accounts payable 562        
Deferred tax liabilities 1,124        
Other liabilities 664        
Total liabilities assumed 2,350        
Total assets acquired, net of liabilities assumed 22,567        
Less: cash acquired 182        
Purchase price, net of cash acquired $ 22,385        
ATI Industrial Automation, Inc.          
Business Acquisition [Line Items]          
Cash     $ 10,709    
Accounts receivable     12,596    
Inventories     18,151    
Property, plant and equipment     4,618    
Operating lease assets     11,263    
Intangible assets     52,800    
Goodwill     134,420    
Other assets     229    
Total assets acquired     244,786    
Accounts payable     5,135    
Current portion of operating lease liabilities     1,740    
Operating lease liabilities     9,525    
Other liabilities     4,452    
Total liabilities assumed     20,852    
Total assets acquired, net of liabilities assumed     223,934    
Less: cash acquired     10,709    
Add: net working capital adjustment     820    
Less: contingent consideration   $ 44,000 44,000    
Purchase price, net of cash acquired     $ 170,045    
Schneider Electric Motion USA, Inc.          
Business Acquisition [Line Items]          
Cash   3,881      
Accounts receivable   4,240      
Inventories   2,499      
Property, plant and equipment   452      
Intangible assets   54,570      
Goodwill   68,291      
Other assets   776      
Total assets acquired   134,709      
Accounts payable   1,325      
Deferred tax liabilities   12,400      
Other liabilities   2,420      
Total liabilities assumed   16,145      
Total assets acquired, net of liabilities assumed   118,564      
Less: cash acquired   3,881      
Purchase price, net of cash acquired   $ 114,683      
v3.24.0.1
Business Combinations - Fair Value of Intangible Assets (Details) - USD ($)
$ in Thousands
Aug. 31, 2021
Aug. 30, 2021
ATI Industrial Automation, Inc.    
Acquired Finite Lived Intangible Assets [Line Items]    
Intangible Assets Estimated Fair Value   $ 52,800
Schneider Electric Motion USA, Inc.    
Acquired Finite Lived Intangible Assets [Line Items]    
Intangible Assets Estimated Fair Value $ 54,570  
Developed Technologies | ATI Industrial Automation, Inc.    
Acquired Finite Lived Intangible Assets [Line Items]    
Intangible Assets Estimated Fair Value   $ 19,800
Intangible Assets Weighted Average Amortization Period   15 years
Developed Technologies | Schneider Electric Motion USA, Inc.    
Acquired Finite Lived Intangible Assets [Line Items]    
Intangible Assets Estimated Fair Value $ 9,110  
Intangible Assets Weighted Average Amortization Period 15 years  
Customer Relationships | ATI Industrial Automation, Inc.    
Acquired Finite Lived Intangible Assets [Line Items]    
Intangible Assets Estimated Fair Value   $ 23,900
Intangible Assets Weighted Average Amortization Period   15 years
Customer Relationships | Schneider Electric Motion USA, Inc.    
Acquired Finite Lived Intangible Assets [Line Items]    
Intangible Assets Estimated Fair Value $ 41,740  
Intangible Assets Weighted Average Amortization Period 20 years  
Trademarks and Trade Names | ATI Industrial Automation, Inc.    
Acquired Finite Lived Intangible Assets [Line Items]    
Intangible Assets Estimated Fair Value   $ 5,600
Intangible Assets Weighted Average Amortization Period   15 years
Trademarks and Trade Names | Schneider Electric Motion USA, Inc.    
Acquired Finite Lived Intangible Assets [Line Items]    
Intangible Assets Estimated Fair Value $ 370  
Intangible Assets Weighted Average Amortization Period 4 years  
Backlog | ATI Industrial Automation, Inc.    
Acquired Finite Lived Intangible Assets [Line Items]    
Intangible Assets Estimated Fair Value   $ 3,500
Intangible Assets Weighted Average Amortization Period   1 year
Backlog | Schneider Electric Motion USA, Inc.    
Acquired Finite Lived Intangible Assets [Line Items]    
Intangible Assets Estimated Fair Value $ 3,350  
Intangible Assets Weighted Average Amortization Period 1 year  
v3.24.0.1
Accumulated Other Comprehensive Loss (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2023
Dec. 31, 2022
Dec. 31, 2021
Accumulated Other Comprehensive Income Loss [Line Items]      
Beginning Balance $ 577,586    
Ending Balance 673,460 $ 577,586  
Total Accumulated Other Comprehensive Income (Loss)      
Accumulated Other Comprehensive Income Loss [Line Items]      
Beginning Balance (32,009) (12,866) $ (12,241)
Other comprehensive income (loss) 6,951 (19,555) (1,584)
Amounts reclassified from accumulated other comprehensive loss 1,020 412 959
Ending Balance (24,038) (32,009) (12,866)
Cumulative Translation Adjustments      
Accumulated Other Comprehensive Income Loss [Line Items]      
Beginning Balance (24,427) (5,753) (2,296)
Other comprehensive income (loss) 7,823 (18,674) (3,457)
Ending Balance (16,604) (24,427) (5,753)
Pension Liability Adjustments      
Accumulated Other Comprehensive Income Loss [Line Items]      
Beginning Balance (7,582) (7,113) (9,945)
Other comprehensive income (loss) (872) (881) 1,873
Amounts reclassified from accumulated other comprehensive loss 1,020 412 959
Ending Balance $ (7,434) $ (7,582) $ (7,113)
v3.24.0.1
Summary of Changes in Goodwill (Details)
$ in Thousands
12 Months Ended
Dec. 31, 2023
USD ($)
Goodwill and Intangible Assets Disclosure [Abstract]  
Balance at beginning of the period $ 478,897
Effect of foreign exchange rate changes 5,610
Balance at end of the period $ 484,507
v3.24.0.1
Goodwill By Reportable Segment (Details) - USD ($)
$ in Thousands
Dec. 31, 2023
Dec. 31, 2022
Goodwill [Line Items]    
Goodwill $ 635,736 $ 630,126
Accumulated impairment of goodwill (151,229) (151,229)
Total 484,507 478,897
Precision Medicine and Manufacturing    
Goodwill [Line Items]    
Goodwill 211,380 208,387
Accumulated impairment of goodwill (102,461) (102,461)
Total 108,919 105,926
Medical Solutions    
Goodwill [Line Items]    
Goodwill 169,738 167,891
Accumulated impairment of goodwill (31,722) (31,722)
Total 138,016 136,169
Robotics and Automation    
Goodwill [Line Items]    
Goodwill 254,618 253,848
Accumulated impairment of goodwill (17,046) (17,046)
Total $ 237,572 $ 236,802
v3.24.0.1
Intangible Assets (Details) - USD ($)
$ in Thousands
Dec. 31, 2023
Dec. 31, 2022
Schedule of Intangible Assets Disclosure [Line Items]    
Amortizable intangible assets, gross carrying amount $ 435,903 $ 430,073
Amortizable intangible assets, accumulated amortization (303,908) (267,334)
Amortizable intangible assets, net carrying amount $ 131,995 $ 162,739
Amortizable intangible assets, weighted average remaining life (Years) 12 years 7 months 6 days 13 years 2 months 12 days
Non-amortizable intangible assets $ 13,027 $ 13,027
Gross carrying amount 448,930 443,100
Net carrying amount 145,022 175,766
Patents and Developed Technologies    
Schedule of Intangible Assets Disclosure [Line Items]    
Amortizable intangible assets, gross carrying amount 187,092 184,589
Amortizable intangible assets, accumulated amortization (146,342) (132,350)
Amortizable intangible assets, net carrying amount $ 40,750 $ 52,239
Amortizable intangible assets, weighted average remaining life (Years) 9 years 7 months 6 days 10 years 1 month 6 days
Customer Relationships    
Schedule of Intangible Assets Disclosure [Line Items]    
Amortizable intangible assets, gross carrying amount $ 225,183 $ 222,173
Amortizable intangible assets, accumulated amortization (142,478) (121,527)
Amortizable intangible assets, net carrying amount $ 82,705 $ 100,646
Amortizable intangible assets, weighted average remaining life (Years) 14 years 4 months 24 days 15 years
Trademarks and Trade Names    
Schedule of Intangible Assets Disclosure [Line Items]    
Amortizable intangible assets, gross carrying amount $ 23,628 $ 23,311
Amortizable intangible assets, accumulated amortization (15,088) (13,457)
Amortizable intangible assets, net carrying amount $ 8,540 $ 9,854
Amortizable intangible assets, weighted average remaining life (Years) 9 years 6 months 10 years
v3.24.0.1
Amortization Expense of Intangible Assets (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2023
Dec. 31, 2022
Dec. 31, 2021
Goodwill and Intangible Assets Disclosure [Abstract]      
Amortization expense – cost of revenue $ 12,150 $ 13,270 $ 13,288
Amortization expense - operating expenses 20,445 26,338 16,577
Total amortization expense $ 32,595 $ 39,608 $ 29,865
v3.24.0.1
Estimated Future Amortization Expense (Details) - USD ($)
$ in Thousands
Dec. 31, 2023
Dec. 31, 2022
Finite Lived Intangible Assets [Line Items]    
2024 $ 27,258  
2025 23,060  
2026 19,487  
2027 14,307  
2028 11,698  
Thereafter 36,185  
Amortizable intangible assets, net carrying amount 131,995 $ 162,739
Cost of Revenue    
Finite Lived Intangible Assets [Line Items]    
2024 17,297  
2025 14,632  
2026 12,452  
2027 10,041  
2028 3,388  
Thereafter 28,513  
Amortizable intangible assets, net carrying amount 91,245  
Operating Expenses    
Finite Lived Intangible Assets [Line Items]    
2024 9,961  
2025 8,428  
2026 7,035  
2027 4,266  
2028 8,310  
Thereafter 7,672  
Amortizable intangible assets, net carrying amount $ 40,750  
v3.24.0.1
Goodwill, Intangible Assets and Impairment Charges - Additional Information (Details) - USD ($)
12 Months Ended
Dec. 31, 2023
Dec. 31, 2022
Dec. 31, 2021
Goodwill and Intangible Assets Disclosure [Abstract]      
Impairment of goodwill and intangible assets $ 0 $ 0 $ 0
v3.24.0.1
Fair Value Measurements - Business Combination Contingent Consideration - Additional Information (Details)
$ in Thousands
1 Months Ended 12 Months Ended
Jul. 31, 2019
USD ($)
Jul. 31, 2023
USD ($)
Jul. 31, 2023
EUR (€)
Mar. 31, 2022
USD ($)
Mar. 31, 2022
EUR (€)
Mar. 31, 2021
USD ($)
Mar. 31, 2021
EUR (€)
Dec. 31, 2023
USD ($)
Dec. 31, 2022
USD ($)
Dec. 31, 2021
USD ($)
Dec. 31, 2022
EUR (€)
Dec. 31, 2021
EUR (€)
Aug. 31, 2021
USD ($)
Aug. 30, 2021
USD ($)
Dec. 31, 2020
USD ($)
Dec. 31, 2020
EUR (€)
Jul. 31, 2019
EUR (€)
Business Acquisition [Line Items]                                  
Payment for contingent consideration               $ 81 $ 46,254 $ 1,836              
ATI Industrial Automation, Inc.                                  
Business Acquisition [Line Items]                                  
Fair value of contingent consideration                         $ 44,000 $ 44,000      
ARGES GmbH                                  
Business Acquisition [Line Items]                                  
Date of Acquisition Agreement Jul. 31, 2019                                
Fair value of contingent consideration $ 7,900               $ 400 $ 3,800 € 400,000 € 3,300,000     $ 5,100 € 4,100,000 € 7,100,000
Undiscounted low range of contingent consideration | €                                 0
Undiscounted high range of contingent consideration $ 11,100                               € 10,000,000
Payment for contingent consideration   $ 100 € 100,000 $ 400 € 300,000 $ 400 € 400,000                    
v3.24.0.1
Fair Values of Assets and Liabilities Measured at Fair Value on Recurring Basis (Details) - Fair Value Measurements Recurring - USD ($)
$ in Thousands
Dec. 31, 2023
Dec. 31, 2022
Assets    
Cash equivalents $ 1,392 $ 1,369
Assets, fair value 1,771 1,760
Liabilities    
Liabilities, fair value 671 837
Prepaid Expenses and Other Current Assets    
Assets    
Foreign currency forward contracts 379 391
Accrued Expenses and Other Current Liabilities    
Liabilities    
Contingent considerations - Current 48 124
Foreign currency forward contracts 312 412
Other Liabilities    
Liabilities    
Contingent considerations - Long-term 311 301
Quoted Prices in Active Markets for Identical Assets (Level 1)    
Assets    
Cash equivalents 1,392 1,369
Assets, fair value 1,392 1,369
Significant Other Observable Inputs (Level 2)    
Assets    
Assets, fair value 379 391
Liabilities    
Liabilities, fair value 312 412
Significant Other Observable Inputs (Level 2) | Prepaid Expenses and Other Current Assets    
Assets    
Foreign currency forward contracts 379 391
Significant Other Observable Inputs (Level 2) | Accrued Expenses and Other Current Liabilities    
Liabilities    
Foreign currency forward contracts 312 412
Significant Other Unobservable Inputs (Level 3)    
Liabilities    
Liabilities, fair value 359 425
Significant Other Unobservable Inputs (Level 3) | Accrued Expenses and Other Current Liabilities    
Liabilities    
Contingent considerations - Current 48 124
Significant Other Unobservable Inputs (Level 3) | Other Liabilities    
Liabilities    
Contingent considerations - Long-term $ 311 $ 301
v3.24.0.1
Fair Value Measurements - Changes in Fair Value of Level 3 Contingent Considerations (Details) - Significant Other Unobservable Inputs (Level 3)
$ in Thousands
12 Months Ended
Dec. 31, 2023
USD ($)
Fair Value Liabilities Measured On Recurring Basis Unobservable Input Reconciliation [Line Items]  
Beginning balance $ 425
Payments (81)
Effect of foreign exchange rates 15
Ending balance $ 359
v3.24.0.1
Foreign Currency Contracts - Additional Information (Details) - Foreign Currency Forward Contracts - USD ($)
12 Months Ended
Dec. 31, 2023
Dec. 31, 2022
Dec. 31, 2021
Derivative [Line Items]      
Notional amount of foreign currency forward contracts $ 172,300,000 $ 117,100,000  
Net gain (loss) on foreign currency forward contracts 100,000    
Foreign Exchange Transaction Gains (Losses)      
Derivative [Line Items]      
Net gain (loss) on foreign currency forward contracts $ 2,500,000 (2,400,000) $ 1,300,000
Maximum      
Derivative [Line Items]      
Net gain (loss) on foreign currency forward contracts   $ (100,000)  
v3.24.0.1
Computation of Basic and Diluted Earnings per Common Share (Details) - USD ($)
$ / shares in Units, shares in Thousands, $ in Thousands
12 Months Ended
Dec. 31, 2023
Dec. 31, 2022
Dec. 31, 2021
Numerators:      
Net income $ 72,878 $ 74,051 $ 50,331
Denominators:      
Weighted average common shares outstanding—basic 35,844 35,652 35,396
Dilutive potential common shares 187 257 385
Weighted average common shares outstanding— diluted 36,031 35,909 35,781
Antidilutive potential common shares excluded from above 99 91 13
Earnings per Common Share:      
Basic $ 2.03 $ 2.08 $ 1.42
Diluted $ 2.02 $ 2.06 $ 1.41
v3.24.0.1
Earnings per Common Share - Additional Information (Details) - shares
shares in Thousands
12 Months Ended
Dec. 31, 2021
Dec. 31, 2023
Dec. 31, 2022
Attainment-based and Hybrid PSUs      
Computation Of Earnings Per Share [Line Items]      
Contingently issuable shares excluded from calculation of weighted average common shares outstanding   104  
Attainment-based PSUs      
Computation Of Earnings Per Share [Line Items]      
Contingently issuable shares excluded from calculation of weighted average common shares outstanding 82   99
Laser Quantum | Attainment-based restricted stock      
Computation Of Earnings Per Share [Line Items]      
Contingently issuable shares excluded from calculation of weighted average common shares outstanding 213    
v3.24.0.1
Inventories (Details) - USD ($)
$ in Thousands
Dec. 31, 2023
Dec. 31, 2022
Inventory Disclosure [Abstract]    
Raw materials $ 104,643 $ 118,292
Work-in-process 21,010 23,328
Finished goods 23,311 25,738
Demo and consigned inventory 407 639
Total inventories $ 149,371 $ 167,997
v3.24.0.1
Property Plant and Equipment, Net (Details) - USD ($)
$ in Thousands
Dec. 31, 2023
Dec. 31, 2022
Property Plant And Equipment [Line Items]    
Property, plant and equipment, gross $ 212,507 $ 196,238
Accumulated depreciation (103,058) (93,052)
Property, plant and equipment, net 109,449 103,186
Land, Buildings and Improvements    
Property Plant And Equipment [Line Items]    
Property, plant and equipment, gross 95,020 86,026
Machinery and Equipment    
Property Plant And Equipment [Line Items]    
Property, plant and equipment, gross $ 117,487 $ 110,212
v3.24.0.1
Summary of Depreciation Expense on Property, Plant and Equipment, Including Demo Units and Assets under Finance Leases (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2023
Dec. 31, 2022
Dec. 31, 2021
Organization, Consolidation and Presentation of Financial Statements [Abstract]      
Depreciation expense $ 14,017 $ 13,550 $ 13,529
v3.24.0.1
Accrued Expenses and Other Current Liabilities (Details) - USD ($)
$ in Thousands
Dec. 31, 2023
Dec. 31, 2022
Dec. 31, 2021
Dec. 31, 2020
Other Liabilities Disclosure [Abstract]        
Accrued compensation and benefits $ 32,703 $ 35,501    
Finance lease obligations 718 668    
Contract liabilities, current portion 5,553 8,128    
Accrued warranty 5,292 5,127 $ 4,783 $ 4,919
Other 16,790 13,620    
Total $ 61,056 $ 63,044    
v3.24.0.1
Accrued Warranty (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2023
Dec. 31, 2022
Dec. 31, 2021
Product Warranties Disclosures [Abstract]      
Balance at beginning of year $ 5,127 $ 4,783 $ 4,919
Provision charged to cost of revenue 2,445 3,071 1,410
Warranty liabilities acquired from acquisitions     874
Use of provision (2,338) (2,615) (2,326)
Foreign currency exchange rate changes 58 (112) (94)
Balance at end of year $ 5,292 $ 5,127 $ 4,783
v3.24.0.1
Other Long Term Liabilities (Details) - USD ($)
$ in Thousands
Dec. 31, 2023
Dec. 31, 2022
Other Liabilities Disclosure [Abstract]    
Finance lease obligations $ 3,934 $ 4,652
Accrued contingent considerations and earn-outs 311 301
Other 1,687 1,132
Total $ 5,932 $ 6,085
v3.24.0.1
Debt (Details) - USD ($)
$ in Thousands
Dec. 31, 2023
Dec. 31, 2022
Debt Instrument [Line Items]    
Total current portion of long-term debt $ 4,968 $ 4,800
Total long-term debt 349,404 430,662
Total Senior Credit Facilities 354,372 435,462
Term Loan    
Debt Instrument [Line Items]    
Current portion of long-term debt, Gross 4,994 4,832
Long-term debt, Gross 74,655 77,060
Total Senior Credit Facilities 79,649  
Term Loan And Revolving Credit Facility    
Debt Instrument [Line Items]    
Less: unamortized debt issuance costs (26) (32)
Less: unamortized debt issuance costs (3,655) (4,811)
Revolving Credit Facility    
Debt Instrument [Line Items]    
Long-term debt, Gross $ 278,404 $ 358,413
v3.24.0.1
Debt - Additional Information (Details)
1 Months Ended 12 Months Ended
Dec. 31, 2019
USD ($)
Mar. 31, 2020
EUR (€)
Dec. 31, 2023
USD ($)
Dec. 31, 2022
USD ($)
Dec. 31, 2021
USD ($)
Mar. 10, 2022
USD ($)
Oct. 05, 2021
USD ($)
Mar. 27, 2020
USD ($)
Dec. 31, 2019
EUR (€)
Debt Instrument [Line Items]                  
Unused commitment fees percentage     0.25%            
Maximum consolidated leverage ratio     350.00%            
Third amended and restated credit agreement, covenants     The Third Amended and Restated Credit Agreement also requires the Company to satisfy certain financial covenants, such as maintaining a minimum consolidated fixed charge coverage ratio of 1.50:1.00 and a maximum consolidated leverage ratio of 3.50:1.00. The maximum consolidated leverage ratio will increase to 4.00:1.00 for four consecutive quarters following an acquisition with an aggregate consideration greater than or equal to $50.0 million            
Minimum consolidated fixed charge coverage ratio     150.00%            
Debt weighted average interest rate     6.16%            
Non-cash interest expense related to amortization of deferred financing costs     $ 1,200,000 $ 1,200,000 $ 1,200,000        
Base Rate | Minimum                  
Debt Instrument [Line Items]                  
Variable interest rate     0.00%            
Base Rate | Maximum                  
Debt Instrument [Line Items]                  
Variable interest rate     0.75%            
SOFR Loans, Alternative Currency Loans, and Letter of Credit Rate | Minimum                  
Debt Instrument [Line Items]                  
Variable interest rate     0.75%            
SOFR Loans, Alternative Currency Loans, and Letter of Credit Rate | Maximum                  
Debt Instrument [Line Items]                  
Variable interest rate     1.75%            
Fifth Amendment Revolving Credit Facility                  
Debt Instrument [Line Items]                  
Deferred financing costs capitalized     $ 2,500,000            
Third Amended and Restated Credit Agreement                  
Debt Instrument [Line Items]                  
Maximum borrowing capacity $ 450,000,000                
Third Amended and Restated Credit Agreement | Acquisition with Aggregate Consideration Greater than or Equal to $50 million | Four Consecutive Quarters Following Designated Acquisition                  
Debt Instrument [Line Items]                  
Maximum consolidated leverage ratio     400.00%            
Debt instrument, covenant, required business acquisition consideration, minimum     $ 50,000,000            
Third Amended and Restated Credit Agreement | First Amendment Revolving Credit Facility                  
Debt Instrument [Line Items]                  
Maximum borrowing capacity               $ 495,000,000  
Increased in line of credit facility               145,000,000  
Line of credit facility accordion potential feature               $ 200,000,000  
Third Amended and Restated Credit Agreement | Term Loan                  
Debt Instrument [Line Items]                  
Maximum borrowing capacity $ 100,000,000               € 90,200,000
Senior credit facilities maturity period 5 years                
Debt instrument, frequency of periodic payment   quarterly              
Quarterly installments payable on term loan | €   € 1,100,000              
Third Amended and Restated Credit Agreement | Revolving Credit Facility                  
Debt Instrument [Line Items]                  
Maximum borrowing capacity $ 350,000,000                
Senior credit facilities maturity period 5 years                
Senior credit facilities, maturity month and year     2027-03            
Third Amended and Restated Credit Agreement | Revolving Credit Facility | Minimum                  
Debt Instrument [Line Items]                  
Unused commitment fees percentage     0.20%            
Third Amended and Restated Credit Agreement | Revolving Credit Facility | Maximum                  
Debt Instrument [Line Items]                  
Unused commitment fees percentage     0.30%            
Third Amended and Restated Credit Agreement | Fourth Amendment Revolving Credit Facility                  
Debt Instrument [Line Items]                  
Maximum borrowing capacity             $ 695,000,000    
Increased in line of credit facility             200,000,000    
Line of credit facility accordion potential feature             $ 200,000,000    
Third Amended and Restated Credit Agreement | Fifth Amendment Revolving Credit Facility                  
Debt Instrument [Line Items]                  
Line of credit facility accordion potential feature           $ 350,000,000      
Loss from write-off of portion of unamortized deferred financing costs     $ 600,000            
Third Amended and Restated Credit Facility | Dividend Payments and Stock Repurchases                  
Debt Instrument [Line Items]                  
Maximum consolidated leverage ratio     325.00%            
Third Amended and Restated Credit Facility | Dividend Payments and Stock Repurchases | Four Consecutive Quarters Following Designated Acquisition                  
Debt Instrument [Line Items]                  
Maximum consolidated leverage ratio     375.00%            
Third Amended and Restated Credit Facility | Revolving Credit Facility                  
Debt Instrument [Line Items]                  
Additional borrowings capacity     $ 416,600,000            
v3.24.0.1
Repayments of Outstanding Principal under Term Loan Facility (Details) - USD ($)
$ in Thousands
Dec. 31, 2023
Dec. 31, 2022
Long Term Debt Maturities Repayments Of Principal [Line Items]    
Total Senior Credit Facilities $ 354,372 $ 435,462
Term Loan    
Long Term Debt Maturities Repayments Of Principal [Line Items]    
2024 4,994  
2025 4,994  
2026 4,994  
2027 64,667  
Total Senior Credit Facilities $ 79,649  
v3.24.0.1
Leases - Additional Information (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2023
Dec. 31, 2021
Lessee Lease Description [Line Items]    
Lease renewal terms and termination description Certain leases include terms such as one or more options to renew, with renewal terms that can extend the lease term from one to 10 years, and options to terminate the leases within one year.  
Purchase of building under finance lease   $ 8,743
Minimum    
Lessee Lease Description [Line Items]    
Lease agreement expiration year 2024  
Lease renewal terms 1 year  
Maximum    
Lessee Lease Description [Line Items]    
Lease agreement expiration year 2036  
Lease renewal terms 10 years  
Lease termination period 1 year  
Land | Maximum    
Lessee Lease Description [Line Items]    
Lease agreement expiration year 2078  
v3.24.0.1
Summary of Components of Lease Costs (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2023
Dec. 31, 2022
Dec. 31, 2021
Leases [Abstract]      
Operating lease cost $ 10,475 $ 10,387 $ 8,533
Finance lease cost      
Amortization of right-of-use assets 602 602 602
Interest on lease liabilities 274 308 340
Variable lease cost 1,007 1,145 1,074
Total lease cost $ 12,358 $ 12,442 $ 10,549
v3.24.0.1
Summary of Balance Sheet Information Related to Leases (Details) - USD ($)
$ in Thousands
Dec. 31, 2023
Dec. 31, 2022
Operating leases    
Operating lease right-of-use assets $ 38,302 $ 43,317
Current portion of operating lease liabilities 8,189 7,793
Operating lease liabilities 37,345 40,808
Total operating lease liabilities 45,534 48,601
Finance leases    
Finance lease right-of-use assets gross 9,582 9,582
Finance lease right-of-use assets accumulated depreciation (6,272) (5,670)
Finance lease assets included in property, plant and equipment, net $ 3,310 $ 3,912
Finance Lease, Right-of-Use Asset, Statement of Financial Position [Extensible List] Property, plant and equipment, net Property, plant and equipment, net
Current portion of finance lease liabilities $ 718 $ 668
Finance Lease, Liability, Current, Statement of Financial Position [Extensible List] Accrued expenses and other current liabilities Accrued expenses and other current liabilities
Noncurrent portion of finance lease liabilities $ 3,934 $ 4,652
Finance Lease, Liability, Noncurrent, Statement of Financial Position [Extensible List] Other liabilities Other liabilities
Total finance lease liabilities $ 4,652 $ 5,320
Weighted-average remaining lease term (in years):    
Operating leases 7 years 7 months 6 days 8 years 2 months 12 days
Finance leases 5 years 6 months 6 years 6 months
Weighted-average discount rate:    
Operating leases 4.84% 4.64%
Finance leases 5.54% 5.54%
v3.24.0.1
Summary of Cash Flow Information Related to Leases (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2023
Dec. 31, 2022
Dec. 31, 2021
Cash paid for amounts included in lease liabilities:      
Operating cash flows from finance leases $ 274 $ 308 $ 340
Operating cash flows from operating leases 7,826 7,876 7,818
Financing cash flows from finance leases 657 599 9,310
Supplemental non-cash information:      
Right-of-use assets obtained in exchange for new operating lease liabilities $ 4,046 $ 4,757 $ 22,574
v3.24.0.1
Future Minimum Lease Payments Under Operating and Finance Leases (Details) - USD ($)
$ in Thousands
Dec. 31, 2023
Dec. 31, 2022
Operating Leases    
2024 $ 9,671  
2025 9,647  
2026 8,105  
2027 7,135  
2028 4,530  
Thereafter 16,783  
Total minimum lease payments 55,871  
Less: Interest (10,337)  
Present value of lease liabilities 45,534 $ 48,601
Finance Leases    
2024 954  
2025 954  
2026 979  
2027 1,003  
2028 1,003  
Thereafter 501  
Total minimum lease payments 5,394  
Less: Interest (742)  
Present value of lease liabilities $ 4,652 $ 5,320
v3.24.0.1
Stockholders' Equity and Share-Based Compensation - Additional Information (Details) - USD ($)
1 Months Ended 12 Months Ended 51 Months Ended
Feb. 28, 2023
May 31, 2021
Dec. 31, 2023
Dec. 31, 2022
Dec. 31, 2021
Dec. 31, 2020
Dec. 31, 2019
Dec. 31, 2022
Feb. 29, 2020
Oct. 31, 2018
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]                    
Preferred shares, Authorized   7,000,000.0 7,000,000 7,000,000       7,000,000    
Preferred shares, voting rights   one vote per share                
Preferred shares, Issued     0 0       0    
Preferred shares, outstanding     0 0       0    
Repurchase of common stock       $ 10,000,000            
Share-based compensation expense recognized     $ 25,588,000 23,108,000 $ 25,606,000          
Unrecognized stock-based compensation expense     $ 34,100,000              
Unrecognized stock-based compensation expense, weighted-average recognition period     1 year 1 month 6 days              
Restricted Stock Units and Deferred Stock Units | Board of Directors                    
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]                    
Share-based compensation expense recognized     $ 1,200,000 $ 1,100,000 $ 1,100,000          
Amended and Restated 2010 Incentive Plan                    
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]                    
Maximum number of shares to be issued   6,148,613                
Incentive plan and award expiration date     May 13, 2031              
Shares available for future issuance     1,900,581              
Amended and Restated 2010 Incentive Plan | Restricted Stock Units and Deferred Stock Units                    
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]                    
Total fair value of stock units vested     $ 16,900,000              
Amended and Restated 2010 Incentive Plan | Restricted Stock Units (RSUs) | Minimum                    
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]                    
Vesting period     0 years              
Amended and Restated 2010 Incentive Plan | Restricted Stock Units (RSUs) | Maximum                    
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]                    
Vesting period     0 years              
Amended and Restated 2010 Incentive Plan | Deferred Stock Units                    
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]                    
Number of outstanding shares     41,000 38,000       38,000    
Amended and Restated 2010 Incentive Plan | Attainment-based PSUs | Minimum                    
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]                    
Range of percentage of shares to be issued upon settlement following vesting of target number of shares     0.00%              
Amended and Restated 2010 Incentive Plan | Attainment-based PSUs | Maximum                    
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]                    
Range of percentage of shares to be issued upon settlement following vesting of target number of shares     200.00%              
Amended and Restated 2010 Incentive Plan | Market-based PSUs | Minimum                    
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]                    
Range of percentage of shares to be issued upon settlement following vesting of target number of shares     0.00%              
Amended and Restated 2010 Incentive Plan | Market-based PSUs | Maximum                    
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]                    
Range of percentage of shares to be issued upon settlement following vesting of target number of shares     200.00%              
Amended and Restated 2010 Incentive Plan | Hybrid PSUs | Minimum                    
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]                    
Range of percentage of shares to be issued upon settlement following vesting of target number of shares     0.00%              
Amended and Restated 2010 Incentive Plan | Hybrid PSUs | Maximum                    
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]                    
Range of percentage of shares to be issued upon settlement following vesting of target number of shares     260.00%              
Amended and Restated 2010 Incentive Plan | Performance Stock Units                    
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]                    
Total fair value of stock units vested     $ 9,900,000              
Amended and Restated 2010 Incentive Plan | Employee Stock Option                    
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]                    
Vesting period 3 years                  
Stock options, Granted 48,000   48,000              
Stock options, Expiration Period 7 years                  
Fair value of stock options granted     $ 3,000,000              
2018 Repurchase Plan                    
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]                    
Common stock repurchase program authorized amount                   $ 25,000,000.0
Shares repurchased       80,000   65,000 119,000 264,000    
Repurchase of common stock       $ 9,500,000   $ 5,500,000 $ 10,000,000 $ 25,000,000    
Shares repurchased, average cost per share       $ 118.97   $ 84.55 $ 83.71 $ 94.57    
2020 Repurchase Plan                    
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]                    
Common stock repurchase program authorized amount                 $ 50,000,000  
Shares repurchased     0 4,000            
Repurchase of common stock       $ 500,000            
Shares repurchased, average cost per share       $ 116.95            
Available for share repurchases     $ 49,500,000              
v3.24.0.1
Share-Based Compensation Expense Recorded in Operating Income (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2023
Dec. 31, 2022
Dec. 31, 2021
Employee Service Share Based Compensation Allocation Of Recognized Period Costs [Line Items]      
Share-based compensation expense $ 25,588 $ 23,108 $ 25,606
Selling, General and Administrative      
Employee Service Share Based Compensation Allocation Of Recognized Period Costs [Line Items]      
Share-based compensation expense 21,963 18,182 17,255
Research and Development and Engineering      
Employee Service Share Based Compensation Allocation Of Recognized Period Costs [Line Items]      
Share-based compensation expense 2,031 2,414 2,294
Cost of Revenue      
Employee Service Share Based Compensation Allocation Of Recognized Period Costs [Line Items]      
Share-based compensation expense $ 1,594 $ 2,512 3,008
Restructuring and Acquisition Related Costs      
Employee Service Share Based Compensation Allocation Of Recognized Period Costs [Line Items]      
Share-based compensation expense     $ 3,049
v3.24.0.1
Restricted Stock Units and Deferred Stock Units Issued and Outstanding (Details) - Amended and Restated 2010 Incentive Plan - Restricted Stock Units and Deferred Stock Units
$ / shares in Units, shares in Thousands, $ in Thousands
12 Months Ended
Dec. 31, 2023
USD ($)
$ / shares
shares
Restricted Stock Units  
Unvested, Beginning Balance | shares 238
Granted | shares 102
Vested | shares (109)
Forfeited | shares (25)
Unvested, Ending Balance | shares 206
Expected to vest at end of period | shares 190
Weighted Average Grant Date Fair Value  
Unvested, Beginning Balance | $ / shares $ 128.26
Granted | $ / shares 156.43
Vested | $ / shares 122.72
Forfeited | $ / shares 139.97
Unvested, Ending Balance | $ / shares 143.97
Expected to vest at end of period | $ / shares $ 143.47
Weighted Average Remaining Vesting Period (in years)  
Unvested at end of period 1 year 3 days
Expected to vest at end of period 1 year 3 days
Aggregate Intrinsic Value  
Unvested at end of period | $ $ 34,714
Expected to vest at end of period | $ $ 31,919
v3.24.0.1
Restricted Stock Units and Deferred Stock Units Issued and Outstanding (Parenthetical) (Details) - Amended and Restated 2010 Incentive Plan - Restricted Stock Units and Deferred Stock Units
Dec. 31, 2023
$ / shares
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]  
Common share fair value per share $ 168.41
Restricted and deferred stock units purchase price per share $ 0
v3.24.0.1
Performance-Based Restricted Stock Units Issued and Outstanding (Details) - Amended and Restated 2010 Incentive Plan - Performance Stock Units
$ / shares in Units, shares in Thousands, $ in Thousands
12 Months Ended
Dec. 31, 2023
USD ($)
$ / shares
shares
Performance Stock Units  
Unvested, Beginning Balance | shares 216
Granted | shares 57
Performance adjustments | shares 20
Vested | shares (70)
Forfeited | shares (18)
Unvested, Ending Balance | shares 205
Expected to vest at end of period | shares 236
Weighted Average Grant Date Fair Value  
Unvested, Beginning Balance | $ / shares $ 144.16
Granted | $ / shares 179.15
Performance adjustment | $ / shares 122.24
Vested | $ / shares 116.56
Forfeited | $ / shares 169.63
Unvested, Ending Balance | $ / shares 160.24
Expected to vest at end of period | $ / shares $ 161.43
Weighted Average Remaining Vesting Period (in years)  
Unvested at end of period 1 year 5 months 12 days
Expected to vest at end of period 1 year 5 months 12 days
Aggregate Intrinsic Value  
Unvested at end of period | $ $ 34,541
Expected to vest at end of period | $ $ 39,690
v3.24.0.1
Performance-Based Restricted Stock Units Issued and Outstanding (Parenthetical) (Details)
shares in Thousands
12 Months Ended
Dec. 31, 2023
$ / shares
shares
EPS and Applicable Relative TSR Performance Condition  
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]  
Vesting percentage 142.00%
Amended and Restated 2010 Incentive Plan | Performance Stock Units  
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]  
Maximum number of PSUs available to be earned | shares 367
Common share fair value per share $ 168.41
Performance stock units purchase price per share 0
Amended and Restated 2010 Incentive Plan | Employee Stock Option [Member]  
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]  
Common share fair value per share $ 168.41
v3.24.0.1
Fair Value of TSR Performance-Based Restricted Stock Units Estimated Using Monte-Carol Valuation Model (Details) - Hybrid PSUs
12 Months Ended
Dec. 31, 2023
$ / shares
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]  
Grant-date stock price $ 156.72
Expected volatility 35.89%
Risk-free interest rate 4.44%
Expected annual dividend yield 0.00%
Weighted average fair value $ 181.45
v3.24.0.1
Stockholders' Equity and Share-Based Compensation - Stock Options Outstanding and Exercisable (Details) - Amended and Restated 2010 Incentive Plan - Employee Stock Option - USD ($)
$ / shares in Units, shares in Thousands, $ in Thousands
1 Months Ended 12 Months Ended
Feb. 28, 2023
Dec. 31, 2023
Number of Shares    
Stock Options, Outstanding as of December 31, 2023   84
Stock Options, Granted 48 48
Stock Options, Outstanding as of December 31, 2022   132
Stock Options, Exercisable as of December 31, 2023   57
Stock Options, Expected to vest as of December 31, 2022   75
Weighted Average Exercise Price    
Weighted Average Exercise Price, Outstanding as of December 31, 2023   $ 72.18
Weighted Average Exercise Price, Granted   156.72
Weighted Average Exercise Price, Outstanding as of December 31, 2022   102.86
Weighted Average Exercise Price, Exercisable as of December 31, 2023   42.49
Weighted Average Exercise Price, Expected to vest as of December 31, 2022   $ 149.25
Weighted Average Remaining Contractual Term (years)    
Weighted Average Remaining Contractual Term, Outstanding as of December 31, 2023   4 years 6 months 18 days
Weighted Average Remaining Contractual Term, Exercisable as of December 31, 2023   2 years 11 months 1 day
Weighted Average Remaining Contractual Term, Expected to vest as of December 31, 2022   5 years 9 months 18 days
Aggregate Intrinsic Value    
Aggregate Intrinsic Value, Outstanding as of December 31, 2023   $ 8,636
Aggregate Intrinsic Value, Exercisable as of December 31, 2023   7,209
Aggregate Intrinsic Value, Expected to vest as of December 31, 2023   $ 1,428
v3.24.0.1
Stockholders' Equity and Share-Based Compensation - Stock Options Outstanding and Exercisable (Parenthetical) (Details)
Dec. 31, 2023
$ / shares
Amended and Restated 2010 Incentive Plan | Employee Stock Option  
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]  
Common share fair value per share $ 168.41
v3.24.0.1
Stockholders' Equity and Share-Based Compensation - Fair Value of Stock Options Granted Estimated Using Black-Scholes Valuation Model (Details) - Employee Stock Option - Amended and Restated 2010 Incentive Plan
12 Months Ended
Dec. 31, 2023
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]  
Expected option term in years 4 years 6 months
Expected volatility 40.70%
Risk-free interest rate 4.00%
Expected annual dividend yield 0.00%
v3.24.0.1
Employee Benefit Plans - Additional Information (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2023
Dec. 31, 2022
Dec. 31, 2021
Retirement Benefits [Abstract]      
Contribution to defined contribution plan by employer $ 6.8 $ 5.9 $ 4.4
Funding valuation period 3 years    
Defined benefit plan estimated employer contributions for 2024 $ 0.3    
v3.24.0.1
Net Periodic Pension Cost (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2023
Dec. 31, 2022
Dec. 31, 2021
Components of the net periodic pension cost:      
Interest cost $ 1,185 $ 669 $ 554
Defined Benefit Plan, Net Periodic Benefit (Cost) Credit, Expected Return (Loss), Statement of Income or Comprehensive Income [Extensible Enumeration] Other Comprehensive (Income) Loss, Defined Benefit Plan, after Reclassification Adjustment, after Tax Other Comprehensive (Income) Loss, Defined Benefit Plan, after Reclassification Adjustment, after Tax Other Comprehensive (Income) Loss, Defined Benefit Plan, after Reclassification Adjustment, after Tax
Expected return on plan assets $ (1,440) $ (1,286) $ (1,120)
Defined Benefit Plan, Net Periodic Benefit Cost (Credit) Excluding Service Cost, Statement of Income or Comprehensive Income [Extensible Enumeration] Other Nonoperating Income (Expense) Other Nonoperating Income (Expense) Other Nonoperating Income (Expense)
Amortization of actuarial losses $ 990 $ 380 $ 928
Defined Benefit Plan, Net Periodic Benefit (Cost) Credit, Amortization of Gain (Loss), Statement of Income or Comprehensive Income [Extensible Enumeration] Operating Expenses Operating Expenses Operating Expenses
Amortization of prior service cost $ 30 $ 32 $ 31
Defined Benefit Plan, Net Periodic Benefit Cost (Credit), Amortization of Prior Service Cost (Credit), Statement of Income or Comprehensive Income [Extensible Enumeration] Operating Expenses Operating Expenses Operating Expenses
Net periodic pension cost $ 765 $ (205) $ 393
v3.24.0.1
Actuarial Assumptions used to Compute Net Periodic Pension Cost (Details)
12 Months Ended
Dec. 31, 2023
Dec. 31, 2022
Dec. 31, 2021
Retirement Benefits [Abstract]      
Weighted-average discount rate 4.80% 1.80% 1.20%
Weighted-average long-term rate of return on plan assets 5.30% 3.20% 2.50%
v3.24.0.1
Actuarial Assumptions used to Compute Benefit Obligations (Details)
Dec. 31, 2023
Dec. 31, 2022
Retirement Benefits [Abstract]    
Weighted-average discount rate 4.50% 4.80%
Rate of inflation 2.80% 2.70%
v3.24.0.1
Reconciliation of Benefit Obligations and Plan Assets of U.K. Plan (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2023
Dec. 31, 2022
Dec. 31, 2021
Change in benefit obligation:      
Projected benefit obligation at beginning of year $ 24,597 $ 41,398  
Interest cost 1,185 669 $ 554
Actuarial (gains) losses 445 (12,135)  
Benefits paid (1,257) (1,191)  
Foreign currency exchange rate changes 1,289 (4,144)  
Projected benefit obligation at end of year 26,259 24,597 41,398
Accumulated benefit obligation at end of year 26,259 24,597  
Change in plan assets:      
Fair value of plan assets at beginning of year 26,609 44,187  
Actual return on plan assets 1,575 (12,927)  
Employer contributions 1,007 971  
Benefits paid (1,257) (1,191)  
Foreign currency exchange rate changes 1,417 (4,431)  
Fair value of plan assets at end of year 29,351 26,609 44,187
Funded status at end of year 3,092 2,012  
Amounts included in accumulated other comprehensive loss not yet recognized in net periodic pension cost:      
Net actuarial losses at beginning of year (8,076) (7,206)  
Net actuarial gains (losses) during the year (310) (2,078)  
Amounts reclassified from accumulated other comprehensive loss to income before income taxes 1,020 412  
Foreign currency exchange rate changes (406) 796  
Net actuarial losses $ (7,772) $ (8,076) $ (7,206)
v3.24.0.1
Expected Future Benefit Payments for Each of Next Five Years (Details)
$ in Thousands
Dec. 31, 2023
USD ($)
Retirement Benefits [Abstract]  
2024 $ 1,363
2025 1,365
2026 1,568
2027 1,661
2028 1,723
2029-2033 9,436
Total $ 17,116
v3.24.0.1
Summary of Fair Value of Plan Assets by Asset Category (Details) - USD ($)
$ in Thousands
Dec. 31, 2023
Dec. 31, 2022
Dec. 31, 2021
Defined Benefit Plans And Other Postretirement Benefit Plans Table Text Block [Line Items]      
Fair Value of Plan Assets $ 29,351 $ 26,609 $ 44,187
Estimate of Fair Value Measurement | Quoted Prices in Active Markets for Identical Assets (Level 1)      
Defined Benefit Plans And Other Postretirement Benefit Plans Table Text Block [Line Items]      
Fair Value of Plan Assets 244 229  
Not Subject to Leveling      
Defined Benefit Plans And Other Postretirement Benefit Plans Table Text Block [Line Items]      
Fair Value of Plan Assets 29,107 26,380  
Balanced Fund      
Defined Benefit Plans And Other Postretirement Benefit Plans Table Text Block [Line Items]      
Fair Value of Plan Assets 18,978 17,025  
Balanced Fund | Not Subject to Leveling      
Defined Benefit Plans And Other Postretirement Benefit Plans Table Text Block [Line Items]      
Fair Value of Plan Assets 18,978 17,025  
Fixed Income      
Defined Benefit Plans And Other Postretirement Benefit Plans Table Text Block [Line Items]      
Fair Value of Plan Assets 10,129 9,355  
Fixed Income | Not Subject to Leveling      
Defined Benefit Plans And Other Postretirement Benefit Plans Table Text Block [Line Items]      
Fair Value of Plan Assets 10,129 9,355  
Cash      
Defined Benefit Plans And Other Postretirement Benefit Plans Table Text Block [Line Items]      
Fair Value of Plan Assets 244 229  
Cash | Estimate of Fair Value Measurement | Quoted Prices in Active Markets for Identical Assets (Level 1)      
Defined Benefit Plans And Other Postretirement Benefit Plans Table Text Block [Line Items]      
Fair Value of Plan Assets $ 244 $ 229  
v3.24.0.1
Summary of Fair Value of Plan Assets by Asset Category (Parenthetical) (Details)
Dec. 31, 2023
Dec. 31, 2022
Bonds | Fixed Income    
Defined Benefit Plans And Other Postretirement Benefit Plans Table Text Block [Line Items]    
Defined benefit plan, target plan asset allocations 95.00% 78.00%
Bonds | Balanced Fund    
Defined Benefit Plans And Other Postretirement Benefit Plans Table Text Block [Line Items]    
Defined benefit plan, target plan asset allocations 64.00% 67.00%
Equity Securities | Balanced Fund    
Defined Benefit Plans And Other Postretirement Benefit Plans Table Text Block [Line Items]    
Defined benefit plan, target plan asset allocations 11.00% 12.00%
Other Asset | Fixed Income    
Defined Benefit Plans And Other Postretirement Benefit Plans Table Text Block [Line Items]    
Defined benefit plan, target plan asset allocations 5.00% 13.00%
Other Asset | Balanced Fund    
Defined Benefit Plans And Other Postretirement Benefit Plans Table Text Block [Line Items]    
Defined benefit plan, target plan asset allocations 25.00% 20.00%
Cash | Fixed Income    
Defined Benefit Plans And Other Postretirement Benefit Plans Table Text Block [Line Items]    
Defined benefit plan, target plan asset allocations   9.00%
Cash | Balanced Fund    
Defined Benefit Plans And Other Postretirement Benefit Plans Table Text Block [Line Items]    
Defined benefit plan, target plan asset allocations   1.00%
v3.24.0.1
Components of Income (Loss) Before Income Tax (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2023
Dec. 31, 2022
Dec. 31, 2021
Income (loss) before income taxes:      
Income before income taxes $ 83,748 $ 87,159 $ 56,172
CANADA      
Income (loss) before income taxes:      
Foreign (6,490) (4,946) (1,371)
UNITED STATES      
Income (loss) before income taxes:      
U.S. 38,992 28,365 19,168
Other Countries      
Income (loss) before income taxes:      
Foreign $ 51,246 $ 63,740 $ 38,375
v3.24.0.1
Components of Income Tax Provision (Benefit) (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2023
Dec. 31, 2022
Dec. 31, 2021
Components Of Income Tax Expense Benefit [Line Items]      
Current income tax provision (benefit) $ 25,596 $ 31,762 $ 9,786
Deferred income tax provision (benefit) (14,726) (18,654) (3,945)
Income Tax Provision (benefit) 10,870 13,108 5,841
CANADA      
Components Of Income Tax Expense Benefit [Line Items]      
Current income tax provision (benefit) 59 65 95
Deferred income tax provision (benefit)     493
UNITED STATES      
Components Of Income Tax Expense Benefit [Line Items]      
Current income tax provision (benefit) 14,424 17,205 205
Deferred income tax provision (benefit) (12,224) (15,370) (2,133)
Other Countries      
Components Of Income Tax Expense Benefit [Line Items]      
Current income tax provision (benefit) 11,113 14,492 9,486
Deferred income tax provision (benefit) $ (2,502) $ (3,284) $ (2,305)
v3.24.0.1
Reconciliation of Statutory Canadian Tax rate to Effective Tax Rate (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2023
Dec. 31, 2022
Dec. 31, 2021
Schedule Of Effective Tax Rate Reconciliation [Line Items]      
Income Tax Provision (benefit) $ 10,870 $ 13,108 $ 5,841
Canada Revenue Agency      
Schedule Of Effective Tax Rate Reconciliation [Line Items]      
Statutory Canadian tax rate 29.00% 29.00% 29.00%
Expected income tax provision at Canadian statutory tax rate $ 24,287 $ 25,276 $ 16,291
International tax rate differences (4,804) (6,289) (3,621)
U.S. state income taxes, net 860 3 (249)
Withholding and other taxes 300 789 429
Transaction costs and permanent differences 423 140 1,169
Disallowed compensation 2,571 2,138 1,111
Foreign-derived intangible income (4,500) (4,467) (1,211)
Tax credits (3,602) (2,256) (1,408)
Statutory tax rate changes 165   489
Uncertain tax positions 90 (168) (472)
Change in valuation allowance 2,068 2,048 918
Acquisition contingent consideration adjustments   (698) 87
Provision to return differences (1,056) (19) 33
Windfall benefit from share-based compensation (1,685) (254) (5,131)
U.K. patent box (4,247) (3,135) (2,594)
Income Tax Provision (benefit) $ 10,870 $ 13,108 $ 5,841
Effective tax rate 13.00% 15.00% 10.40%
v3.24.0.1
Significant Components of Deferred Tax Assets and Liabilities (Details) - USD ($)
$ in Thousands
Dec. 31, 2023
Dec. 31, 2022
Deferred tax assets:    
Losses $ 11,274 $ 9,954
Operating lease liabilities 10,194 11,117
Compensation related deductions 8,457 9,010
Inventories 12,497 9,368
Tax credits 3,222 2,624
Capitalized R&D 25,238 13,623
Warranty 964 836
Other 724 284
Total deferred tax assets 72,570 56,816
Valuation allowance on deferred tax assets (16,674) (14,568)
Net deferred tax assets 55,896 42,248
Deferred tax liabilities:    
Depreciation (5,389) (4,049)
Amortization (24,436) (26,746)
Operating lease right-of-use assets (9,198) (10,477)
Deferred revenue (5,316) (3,057)
Total deferred tax liabilities (44,339) (44,329)
Net deferred tax assets $ 11,557  
Net deferred tax (liabilities)   $ (2,081)
v3.24.0.1
Income Taxes - Additional Information (Details) - USD ($)
12 Months Ended
Dec. 31, 2023
Dec. 31, 2022
Dec. 31, 2021
Dec. 31, 2020
Income Taxes [Line Items]        
Deferred tax assets additional valuation allowance recorded $ 2,100,000 $ 2,000,000 $ 900,000  
Loss carryforwards 5,700,000 4,400,000    
Capital loss carryforward 5,600,000 5,600,000    
Tax credits 3,700,000 3,000,000    
Undistributed earnings of foreign subsidiaries 405,800,000      
Estimated unrecognized income tax and foreign tax liabilities related to undistributed earnings of foreign subsidiaries 5,500,000      
Unrecognized tax benefits 4,343,000 4,249,000 4,797,000 $ 5,258,000
Unrecognized tax benefits that will impact tax rate if recognized 3,800,000      
Unrecognized tax benefit income tax interest and penalties accrued 700,000 700,000    
Unrecognized tax benefits, income tax penalties and interest expense   100,000 $ (100,000)  
Deferred tax assets recognized 72,570,000 56,816,000    
Tax credits, valuation allowance 2,900,000 2,500,000    
Research and Development Expense        
Income Taxes [Line Items]        
Deferred tax assets recognized $ 11,600,000      
Effective tax rate on income from operations 2.40%      
Maximum        
Income Taxes [Line Items]        
Maximum unrecognized tax benefits expected to be recorded in next twelve months $ 300,000      
Unrecognized tax benefits, income tax penalties and interest expense 100,000      
UNITED STATES        
Income Taxes [Line Items]        
Loss carryforwards 500,000 500,000    
Loss carryforwards indefinite amount   100,000    
Loss carryforwards remaining amount   400,000    
Tax credits $ 3,000,000 $ 2,300,000    
UNITED STATES | Tax Credit That Will Expire In Certain Period        
Income Taxes [Line Items]        
Tax credits, expiration Year 2039 2038    
UNITED STATES | Minimum        
Income Taxes [Line Items]        
Operating loss carryforwards expiration year 2024 2023    
UNITED STATES | Maximum        
Income Taxes [Line Items]        
Operating loss carryforwards expiration year 2043 2036    
CANADA        
Income Taxes [Line Items]        
Loss carryforwards $ 5,200,000 $ 3,900,000    
Operating loss carryforwards expiration year 2033 2033    
Capital loss carryforward $ 4,900,000 $ 4,900,000    
CANADA | Tax Credits That Can Be Carried Forward Indefinitely        
Income Taxes [Line Items]        
Tax credits 700,000 700,000    
UNITED KINGDOM        
Income Taxes [Line Items]        
Capital loss carryforward $ 700,000 $ 700,000    
v3.24.0.1
Reconciliation of Total Amounts of Unrecognized Tax Benefits (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2023
Dec. 31, 2022
Dec. 31, 2021
Income Tax Disclosure [Abstract]      
Beginning balance of unrecognized tax benefits $ 4,249 $ 4,797 $ 5,258
Additions based on tax positions related to the current year 561 553 1,162
Additions for tax positions of prior years 47 34 9
Reductions to tax positions of prior years (22) (563) (41)
Reductions to tax positions resulting from a lapse of the applicable statute of limitations (492) (572) (1,591)
Ending balance of unrecognized tax benefits $ 4,343 $ 4,249 $ 4,797
v3.24.0.1
Income Tax Returns to be Reviewed (Details)
12 Months Ended
Dec. 31, 2023
UNITED STATES  
Income Tax Examination [Line Items]  
Income tax returns to be reviewed 2019
CANADA  
Income Tax Examination [Line Items]  
Income tax returns to be reviewed 2017
UNITED KINGDOM  
Income Tax Examination [Line Items]  
Income tax returns to be reviewed 2021
GERMANY  
Income Tax Examination [Line Items]  
Income tax returns to be reviewed 2017
Czech Republic  
Income Tax Examination [Line Items]  
Income tax returns to be reviewed 2021
CHINA  
Income Tax Examination [Line Items]  
Income tax returns to be reviewed 2013
JAPAN  
Income Tax Examination [Line Items]  
Income tax returns to be reviewed 2018
v3.24.0.1
Schedule of Restructuring and Acquisition Related Costs (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2023
Dec. 31, 2022
Dec. 31, 2021
Restructuring Cost And Reserve [Line Items]      
Total restructuring related charges $ 11,814 $ 4,408 $ 8,341
Acquisition and related charges 1,000 (24) 9,679
Total restructuring, acquisition and related costs 12,814 4,384 18,020
2022 Restructuring      
Restructuring Cost And Reserve [Line Items]      
Total restructuring related charges 8,961 1,414  
2020 Restructuring      
Restructuring Cost And Reserve [Line Items]      
Total restructuring related charges $ 2,853 $ 2,994 8,133
2019 Restructuring      
Restructuring Cost And Reserve [Line Items]      
Total restructuring related charges     $ 208
v3.24.0.1
Restructuring and Acquisition Related Costs - Additional Information (Details) - USD ($)
12 Months Ended 42 Months Ended
Dec. 31, 2023
Dec. 31, 2022
Dec. 31, 2021
Dec. 31, 2023
Restructuring and Acquisition Related Costs [Line Items]        
Severance, facilities related costs, and other costs. $ 11,814,000 $ 4,408,000 $ 8,341,000  
Acquisition and related charges 1,000,000 (24,000) 9,679,000  
Legal costs     1,900,000  
Unallocated Corporate and Shared Services        
Restructuring and Acquisition Related Costs [Line Items]        
Acquisition and related charges 1,000,000      
Finders' Fees, Legal, Valuation And Other Professional Or Consulting Fees        
Restructuring and Acquisition Related Costs [Line Items]        
Acquisition and related charges 1,000,000 1,400,000 5,900,000  
Earn-out Agreement        
Restructuring and Acquisition Related Costs [Line Items]        
Acquisition and related charges $ 0 (1,400,000) 1,900,000  
2022 Restructuring        
Restructuring and Acquisition Related Costs [Line Items]        
Restructuring and related cost description As a result of the Company’s ongoing evaluations and efforts to reduce its operating costs, while improving efficiency and effectiveness, the Company initiated the 2022 restructuring program in the third quarter of 2022. This program was focused on reducing operating complexity in the Company, including reducing infrastructure costs and streamlining the Company’s operating model to better serve its customers. In addition, the program was focused on cost reduction actions to improve gross margins for the overall company. During the year ended December 31, 2023, the Company recorded $9.0 million in severance, facilities related costs, and other costs in connection with the 2022 restructuring program. As of December 31, 2023, the Company had incurred cumulative costs related to this restructuring program totaling $10.4 million. The 2022 restructuring program was completed in the fourth quarter of 2023.      
Severance, facilities related costs, and other costs. $ 8,961,000 1,414,000    
Restructuring cumulative costs incurred 10,400,000     $ 10,400,000
2022 Restructuring | Severance, Facilities Related Costs, and Other Costs        
Restructuring and Acquisition Related Costs [Line Items]        
Severance, facilities related costs, and other costs. $ 9,000,000      
2020 Restructuring        
Restructuring and Acquisition Related Costs [Line Items]        
Restructuring and related cost description As a result of the Company’s ongoing evaluations and efforts to reduce its operating costs, while improving efficiency and effectiveness, the Company initiated the 2020 restructuring program in the third quarter of 2020. This program was focused on reducing operating complexity in the Company, including reducing infrastructure costs and streamlining the Company’s operating model to better serve its customers. In addition, the program was focused on cost reduction actions to improve gross margins for the overall company. During the year ended December 31, 2023, the Company recorded $2.9 million in severance, facilities related costs, and other costs in connection with the 2020 restructuring program. As of December 31, 2023, the Company had recorded an aggregate $16.7 million in severance, facilities related costs, and other costs in connection with the 2020 restructuring program. The 2020 restructuring program was completed in the fourth quarter of 2023.      
Severance, facilities related costs, and other costs. $ 2,853,000 $ 2,994,000 $ 8,133,000  
2020 Restructuring | Severance, Facilities Related Costs, and Other Costs        
Restructuring and Acquisition Related Costs [Line Items]        
Severance, facilities related costs, and other costs. $ 2,900,000     $ 16,700,000
v3.24.0.1
Summary of Restructuring Charges by Reportable Segment (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2023
Dec. 31, 2022
Dec. 31, 2021
Restructuring Cost And Reserve [Line Items]      
Severance, facilities related costs, and other costs. $ 11,814 $ 4,408 $ 8,341
2022 Restructuring      
Restructuring Cost And Reserve [Line Items]      
Severance, facilities related costs, and other costs. 8,961 1,414  
Cumulative Costs $ 10,375    
Restructuring, Incurred Cost, Statement of Income or Comprehensive Income [Extensible Enumeration] Restructuring Charges And Acquisition Related Costs    
2022 Restructuring | Precision Medicine and Manufacturing      
Restructuring Cost And Reserve [Line Items]      
Severance, facilities related costs, and other costs. $ 1,899 1,162  
Cumulative Costs $ 3,061    
Restructuring, Incurred Cost, Statement of Income or Comprehensive Income [Extensible Enumeration] Restructuring Charges And Acquisition Related Costs    
2022 Restructuring | Medical Solutions      
Restructuring Cost And Reserve [Line Items]      
Severance, facilities related costs, and other costs. $ 1,188 56  
Cumulative Costs $ 1,244    
Restructuring, Incurred Cost, Statement of Income or Comprehensive Income [Extensible Enumeration] Restructuring Charges And Acquisition Related Costs    
2022 Restructuring | Robotics and Automation      
Restructuring Cost And Reserve [Line Items]      
Severance, facilities related costs, and other costs. $ 5,043 196  
Cumulative Costs $ 5,239    
Restructuring, Incurred Cost, Statement of Income or Comprehensive Income [Extensible Enumeration] Restructuring Charges And Acquisition Related Costs    
2022 Restructuring | Unallocated Corporate and Shared Services      
Restructuring Cost And Reserve [Line Items]      
Severance, facilities related costs, and other costs. $ 831    
Cumulative Costs $ 831    
Restructuring, Incurred Cost, Statement of Income or Comprehensive Income [Extensible Enumeration] Restructuring Charges And Acquisition Related Costs    
2020 Restructuring      
Restructuring Cost And Reserve [Line Items]      
Severance, facilities related costs, and other costs. $ 2,853 2,994 8,133
Cumulative Costs $ 16,716    
Restructuring, Incurred Cost, Statement of Income or Comprehensive Income [Extensible Enumeration] Restructuring Charges And Acquisition Related Costs    
2020 Restructuring | Precision Medicine and Manufacturing      
Restructuring Cost And Reserve [Line Items]      
Severance, facilities related costs, and other costs. $ 2,220 2,537 3,085
Cumulative Costs $ 8,582    
Restructuring, Incurred Cost, Statement of Income or Comprehensive Income [Extensible Enumeration] Restructuring Charges And Acquisition Related Costs    
2020 Restructuring | Medical Solutions      
Restructuring Cost And Reserve [Line Items]      
Severance, facilities related costs, and other costs.   217 813
Cumulative Costs $ 2,360    
Restructuring, Incurred Cost, Statement of Income or Comprehensive Income [Extensible Enumeration] Restructuring Charges And Acquisition Related Costs    
2020 Restructuring | Robotics and Automation      
Restructuring Cost And Reserve [Line Items]      
Severance, facilities related costs, and other costs. $ 633 238 4,206
Cumulative Costs $ 5,601    
Restructuring, Incurred Cost, Statement of Income or Comprehensive Income [Extensible Enumeration] Restructuring Charges And Acquisition Related Costs    
2020 Restructuring | Unallocated Corporate and Shared Services      
Restructuring Cost And Reserve [Line Items]      
Severance, facilities related costs, and other costs.   $ 2 $ 29
Cumulative Costs $ 173    
2020 Restructuring | Unallocated Corporate and Shared Services      
Restructuring Cost And Reserve [Line Items]      
Restructuring, Incurred Cost, Statement of Income or Comprehensive Income [Extensible Enumeration] Restructuring Charges And Acquisition Related Costs    
v3.24.0.1
Summary of Accrual Activities by Components Related to Company's Restructuring Charges (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2023
Dec. 31, 2022
Restructuring Cost And Reserve [Line Items]    
Accrued expense beginning balance $ 2,410 $ 2,686
Restructuring charges 11,814 4,408
Cash payments (8,867) (3,486)
Non-cash write-offs and other adjustments (2,507) (1,198)
Accrued expense ending balance 2,850 2,410
Employee Related    
Restructuring Cost And Reserve [Line Items]    
Accrued expense beginning balance 1,902 2,107
Restructuring charges 5,832 2,029
Cash payments (6,675) (2,198)
Non-cash write-offs and other adjustments (21) (36)
Accrued expense ending balance 1,038 1,902
Facility Related    
Restructuring Cost And Reserve [Line Items]    
Accrued expense beginning balance 452 550
Restructuring charges 4,452 1,995
Cash payments (1,379) (931)
Non-cash write-offs and other adjustments (1,845) (1,162)
Accrued expense ending balance 1,680 452
Other Restructuring Charges    
Restructuring Cost And Reserve [Line Items]    
Accrued expense beginning balance 56 29
Restructuring charges 1,530 384
Cash payments (813) (357)
Non-cash write-offs and other adjustments (641)  
Accrued expense ending balance $ 132 $ 56
v3.24.0.1
Summary of Accrual Activities by Components Related to Company's Restructuring Charges (Parenthetical) (Details)
$ in Millions
12 Months Ended
Dec. 31, 2023
USD ($)
Restructuring Cost And Reserve [Line Items]  
Impairment of assets $ 2.5
v3.24.0.1
Commitments and Contingencies - Additional Information (Details)
$ in Millions
12 Months Ended
Dec. 31, 2023
USD ($)
Customer
Commitments and Contingencies Disclosure [Abstract]  
Purchase commitments $ 127.5
Purchase commitments, 2024 119.7
Purchase commitments, 2025 6.9
Purchase commitments, 2026 0.9
Insurance recovery payments $ 5.0
Number of customers accounted for 10% or more of accounts receivable | Customer 1
v3.24.0.1
Segment Information - Additional Information (Details)
12 Months Ended
Dec. 31, 2023
Segment
Customer
EndMarket
Dec. 31, 2022
Customer
Dec. 31, 2021
Customer
Segment Reporting Information [Line Items]      
Number of reportable segments | Segment 3    
Number of primary end market segments | EndMarket 2    
Number of customers exceeded ten percentage of revenue | Customer 1 0 0
Medical Solutions | Sales Revenue Segment | Customer Concentration Risk      
Segment Reporting Information [Line Items]      
Percentage of revenue accounted 10.00% 10.00% 10.00%
v3.24.0.1
Revenue, Gross Profit and Operating Income (Loss) by Reportable Segment (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2023
Dec. 31, 2022
Dec. 31, 2021
Segment Reporting Information [Line Items]      
Revenue $ 881,662 $ 860,903 $ 706,793
Gross Profit 399,897 378,472 300,328
Operating Income (Loss) 110,496 103,079 64,054
Operating Segments | Precision Medicine and Manufacturing      
Segment Reporting Information [Line Items]      
Revenue 282,971 274,674 232,459
Gross Profit 139,060 129,173 107,993
Operating Income (Loss) 69,283 63,760 46,792
Operating Segments | Medical Solutions      
Segment Reporting Information [Line Items]      
Revenue 325,221 277,992 262,060
Gross Profit 135,640 108,713 100,890
Operating Income (Loss) 41,883 28,244 17,694
Operating Segments | Robotics and Automation      
Segment Reporting Information [Line Items]      
Revenue 273,470 308,237 212,274
Gross Profit 130,885 146,150 99,345
Operating Income (Loss) 48,373 60,294 52,676
Unallocated Corporate and Shared Services      
Segment Reporting Information [Line Items]      
Gross Profit (5,688) (5,564) (7,900)
Operating Income (Loss) $ (49,043) $ (49,219) $ (53,108)
v3.24.0.1
Depreciation and Amortization Expenses by Reportable Segment (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2023
Dec. 31, 2022
Dec. 31, 2021
Depreciation and Amortization Expenses      
Depreciation and amortization expenses $ 46,612 $ 53,158 $ 43,394
Unallocated Corporate and Shared Services      
Depreciation and Amortization Expenses      
Depreciation and amortization expenses 1,354 399 254
Precision Medicine and Manufacturing | Operating Segments      
Depreciation and Amortization Expenses      
Depreciation and amortization expenses 10,285 10,999 11,600
Medical Solutions | Operating Segments      
Depreciation and Amortization Expenses      
Depreciation and amortization expenses 15,941 17,402 20,812
Robotics and Automation | Operating Segments      
Depreciation and Amortization Expenses      
Depreciation and amortization expenses $ 19,032 $ 24,358 $ 10,728
v3.24.0.1
Accounts Receivable and Inventory by Reportable Segments (Details) - USD ($)
$ in Thousands
Dec. 31, 2023
Dec. 31, 2022
Accounts Receivable    
Total accounts receivable $ 139,410 $ 137,697
Inventories    
Total inventories 149,371 167,997
Total segment assets 288,781 305,694
Precision Medicine and Manufacturing    
Accounts Receivable    
Total accounts receivable 40,562 42,541
Inventories    
Total inventories 58,492 58,630
Medical Solutions    
Accounts Receivable    
Total accounts receivable 60,894 53,610
Inventories    
Total inventories 38,440 47,511
Robotics and Automation    
Accounts Receivable    
Total accounts receivable 37,954 41,546
Inventories    
Total inventories $ 52,439 $ 61,856
v3.24.0.1
Total Assets by Reportable Segments (Details) - USD ($)
$ in Thousands
Dec. 31, 2023
Dec. 31, 2022
ASSETS    
Total segment assets $ 288,781 $ 305,694
Cash and cash equivalents 105,051 100,105
Prepaid income taxes and income taxes receivable 8,105 1,508
Prepaid expenses and other current assets 13,360 13,212
Property, plant and equipment, net 109,449 103,186
Operating lease assets 38,302 43,317
Deferred tax assets 27,862 15,113
Other assets 5,617 4,414
Intangible assets, net 145,022 175,766
Goodwill 484,507 478,897
Total assets $ 1,226,056 $ 1,241,212
v3.24.0.1
Schedule of Geographic Revenue (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2023
Dec. 31, 2022
Dec. 31, 2021
Segment Reporting Information [Line Items]      
Revenue $ 881,662 $ 860,903 $ 706,793
Geographic Concentration Risk | Revenue from Contract with Customer Benchmark      
Segment Reporting Information [Line Items]      
Percentage of Total 100.00% 100.00% 100.00%
United States      
Segment Reporting Information [Line Items]      
Revenue $ 418,265 $ 372,345 $ 270,833
United States | Geographic Concentration Risk | Revenue from Contract with Customer Benchmark      
Segment Reporting Information [Line Items]      
Percentage of Total 47.40% 43.30% 38.40%
Germany      
Segment Reporting Information [Line Items]      
Revenue $ 128,229 $ 133,728 $ 101,865
Germany | Geographic Concentration Risk | Revenue from Contract with Customer Benchmark      
Segment Reporting Information [Line Items]      
Percentage of Total 14.50% 15.50% 14.40%
Rest of Europe      
Segment Reporting Information [Line Items]      
Revenue $ 137,027 $ 137,803 $ 138,863
Rest of Europe | Geographic Concentration Risk | Revenue from Contract with Customer Benchmark      
Segment Reporting Information [Line Items]      
Percentage of Total 15.60% 16.00% 19.60%
China      
Segment Reporting Information [Line Items]      
Revenue $ 73,444 $ 97,178 $ 95,045
China | Geographic Concentration Risk | Revenue from Contract with Customer Benchmark      
Segment Reporting Information [Line Items]      
Percentage of Total 8.30% 11.30% 13.40%
Rest of Asia-Pacific      
Segment Reporting Information [Line Items]      
Revenue $ 105,350 $ 101,596 $ 89,198
Rest of Asia-Pacific | Geographic Concentration Risk | Revenue from Contract with Customer Benchmark      
Segment Reporting Information [Line Items]      
Percentage of Total 12.00% 11.80% 12.60%
Other Countries      
Segment Reporting Information [Line Items]      
Revenue $ 19,347 $ 18,253 $ 10,989
Other Countries | Geographic Concentration Risk | Revenue from Contract with Customer Benchmark      
Segment Reporting Information [Line Items]      
Percentage of Total 2.20% 2.10% 1.60%
v3.24.0.1
Summary of Long-lived Assets (Details) - USD ($)
$ in Thousands
Dec. 31, 2023
Dec. 31, 2022
Long-Lived Assets by Geographical Areas [Line Items]    
Property, plant and equipment, net $ 109,449 $ 103,186
United States    
Long-Lived Assets by Geographical Areas [Line Items]    
Property, plant and equipment, net 23,899 27,488
Germany    
Long-Lived Assets by Geographical Areas [Line Items]    
Property, plant and equipment, net 35,318 36,545
U.K.    
Long-Lived Assets by Geographical Areas [Line Items]    
Property, plant and equipment, net 28,734 18,457
Czech Republic    
Long-Lived Assets by Geographical Areas [Line Items]    
Property, plant and equipment, net 14,100 13,779
China    
Long-Lived Assets by Geographical Areas [Line Items]    
Property, plant and equipment, net 7,114 6,518
Rest of World    
Long-Lived Assets by Geographical Areas [Line Items]    
Property, plant and equipment, net $ 284 $ 399
v3.24.0.1
Schedule of Revenue by End Market (Details)
12 Months Ended
Dec. 31, 2023
Dec. 31, 2022
Dec. 31, 2021
Segment Reporting Information [Line Items]      
Total revenue by end market 100.00% 100.00% 100.00%
Medical      
Segment Reporting Information [Line Items]      
Total revenue by end market 54.00% 49.00% 52.00%
Advanced Industrial      
Segment Reporting Information [Line Items]      
Total revenue by end market 46.00% 51.00% 48.00%
v3.24.0.1
Subsequent Event (Details) - Subsequent Event - Motion Solutions Parent Corp.
$ in Millions
Jan. 02, 2024
USD ($)
Subsequent Event [Line Items]  
Date of acquisition Jan. 02, 2024
Total purchase price $ 192.2