CREDO TECHNOLOGY GROUP HOLDING LTD, 10-K filed on 7/2/2025
Annual Report
v3.25.2
Cover - USD ($)
$ in Billions
12 Months Ended
May 03, 2025
Jun. 13, 2025
Nov. 02, 2024
Cover [Abstract]      
Document Type 10-K    
Document Annual Report true    
Document Period End Date May 03, 2025    
Current Fiscal Year End Date --05-03    
Document Transition Report false    
Entity File Number 001-41249    
Entity Registrant Name CREDO TECHNOLOGY GROUP HOLDING LTD    
Entity Incorporation, State or Country Code E9    
Entity Address, Address Line One Maples Corporate Services, Limited    
Entity Address, Address Line Two PO Box 309, Ugland House    
Entity Address, City or Town Grand Cayman    
Entity Address, Postal Zip Code KY1-1104    
Entity Address, Country KY    
City Area Code 408    
Local Phone Number 664-9329    
Title of 12(b) Security Ordinary shares, par value $0.00005 per share    
Trading Symbol CRDO    
Security Exchange Name NASDAQ    
Entity Well-known Seasoned Issuer Yes    
Entity Voluntary Filers No    
Entity Current Reporting Status Yes    
Entity Interactive Data Current Yes    
Entity Filer Category Large Accelerated Filer    
Entity Small Business false    
Entity Emerging Growth Company false    
ICFR Auditor Attestation Flag true    
Document Financial Statement Error Correction [Flag] false    
Entity Shell Company false    
Entity Public Float     $ 5.8
Entity Common Stock, Shares Outstanding   171,641,835  
Documents Incorporated by Reference
Portions of Part III of this Form 10-K are incorporated by reference from the registrant’s definitive proxy statement for its 2025 annual meeting of shareholders, which will be filed with the Securities and Exchange Commission within 120 days after the end of the fiscal year covered by this Form 10-K. Except with respect to information specifically incorporated by reference in this Form 10-K, the proxy statement is not deemed to be filed as part of this Form 10-K.
   
Entity Central Index Key 0001807794    
Amendment Flag false    
Document Fiscal Period Focus FY    
Document Fiscal Year Focus 2025    
v3.25.2
Audit Information
12 Months Ended
May 03, 2025
Audit Information [Abstract]  
Auditor Firm ID 42
Auditor Name Ernst & Young LLP
Auditor Location San Jose, California
v3.25.2
Consolidated Balance Sheets - USD ($)
$ in Thousands
May 03, 2025
Apr. 27, 2024
Current assets:    
Cash and cash equivalents $ 236,328 $ 66,942
Short-term investments 195,010 343,061
Accounts receivable 162,144 59,662
Inventories 90,029 25,907
Other current assets 30,023 34,693
Total current assets 713,534 530,265
Property and equipment, net 63,631 43,665
Right of use assets 15,234 13,077
Other non-current assets 16,858 14,925
Total assets 809,257 601,932
Current liabilities:    
Accounts payable 56,158 13,417
Accrued compensation and benefits 16,097 9,000
Other current liabilities 35,456 22,203
Total current liabilities 107,711 44,620
Non-current operating lease liabilities 12,693 11,133
Other non-current liabilities 7,271 5,981
Total liabilities 127,675 61,734
Commitments and contingencies (Note 7)
Shareholders' equity:    
Ordinary shares, $0.00005 par value; 1,000,000 shares authorized; 171,169 and 164,305 shares issued and outstanding at May 3, 2025 and April 27, 2024, respectively 8 8
Additional paid in capital 765,173 676,054
Accumulated other comprehensive loss (437) (519)
Accumulated deficit (83,162) (135,345)
Total shareholders' equity 681,582 540,198
Total liabilities and shareholders' equity $ 809,257 $ 601,932
v3.25.2
Consolidated Balance Sheets (Parenthetical) - $ / shares
shares in Thousands
May 03, 2025
Apr. 27, 2024
Statement of Financial Position [Abstract]    
Common stock, par value (in US dollars per share) $ 0.00005 $ 0.00005
Common stock authorized (in shares) 1,000,000 1,000,000
Common stock issued (in shares) 171,169 164,305
Common stock outstanding (in shares) 171,169 164,305
v3.25.2
Consolidated Statements of Operations - USD ($)
shares in Thousands, $ in Thousands
12 Months Ended
May 03, 2025
Apr. 27, 2024
Apr. 29, 2023
Revenue:      
Total revenue $ 436,775 $ 192,970 $ 184,194
Cost of revenue:      
Total cost of revenue 153,866 73,539 78,000
Gross profit 282,909 119,431 106,194
Operating expenses:      
Research and development 145,994 95,531 76,774
Selling, general and administrative 98,918 60,193 48,248
Impairment charges 873 765 2,407
Total operating expenses 245,785 156,489 127,429
Operating income (loss) 37,124 (37,058) (21,235)
Other income, net 17,746 14,313 3,321
Income (loss) before income taxes 54,870 (22,745) (17,914)
Provision (benefit) for income taxes 2,687 5,624 (1,367)
Net income (loss) $ 52,183 $ (28,369) $ (16,547)
Net income (loss) per share:      
Basic (in US dollars per share) $ 0.31 $ (0.18) $ (0.11)
Diluted (in US dollars per share) $ 0.29 $ (0.18) $ (0.11)
Weighted-average shares used in computing net income (loss) per share:      
Basic (in shares) 167,505 155,091 146,556
Diluted (in shares) 181,158 155,091 146,556
Product sales      
Revenue:      
Total revenue $ 412,177 $ 145,048 $ 141,475
Cost of revenue:      
Total cost of revenue 152,381 70,498 75,143
Product engineering services      
Revenue:      
Total revenue 12,122 19,898 10,780
Cost of revenue:      
Total cost of revenue 1,314 2,225 972
IP license      
Revenue:      
Total revenue 12,476 28,024 31,939
Cost of revenue:      
Total cost of revenue $ 171 $ 816 $ 1,885
v3.25.2
Consolidated Statements of Comprehensive Income (Loss) - USD ($)
$ in Thousands
12 Months Ended
May 03, 2025
Apr. 27, 2024
Apr. 29, 2023
Statement of Comprehensive Income [Abstract]      
Net income (loss) $ 52,183 $ (28,369) $ (16,547)
Other comprehensive income (loss):      
Foreign currency translation income (loss) 82 (328) (214)
Total comprehensive income (loss) $ 52,265 $ (28,697) $ (16,761)
v3.25.2
Consolidated Statements of Shareholders’ Equity - USD ($)
shares in Thousands, $ in Thousands
Total
Ordinary Shares
Additional Paid-in Capital
Accumulated Other Comprehensive Income (Loss)
Accumulated Deficit
Beginning balance (in shares) at Apr. 30, 2022   144,755      
Beginning balance at Apr. 30, 2022 $ 334,163 $ 7 $ 424,562 $ 23 $ (90,429)
Ordinary shares issued under employee share incentive plan (in shares)   3,896      
Ordinary shares issued under employee share incentive plans 5,497   5,497    
Share-based compensation 23,516   23,516    
Warrant contra revenue 1,220   1,220    
Total comprehensive loss (16,761)     (214) (16,547)
Ending balance (in shares) at Apr. 29, 2023   148,651      
Ending balance at Apr. 29, 2023 347,635 $ 7 454,795 (191) (106,976)
Issuance of common stock in connection with secondary public offering, net of offering costs (in shares)   10,440      
Issuance of common stock in connection with secondary public offering, net of offering costs 173,416 $ 1 173,415    
Ordinary shares issued under employee share incentive plan (in shares)   5,329      
Ordinary shares issued under employee share incentive plans 7,055   7,055    
Tax withheld related to RSU settlement (shares)   (115)      
Tax withheld related to RSU settlement (2,158)   (2,158)    
Share-based compensation 39,022   39,022    
Warrant contra revenue 3,925   3,925    
Total comprehensive loss $ (28,697)     (328) (28,369)
Ending balance (in shares) at Apr. 27, 2024 164,305 164,305      
Ending balance at Apr. 27, 2024 $ 540,198 $ 8 676,054 (519) (135,345)
Ordinary shares issued under employee share incentive plan (in shares)   7,057      
Ordinary shares issued under employee share incentive plans 7,831   7,831    
Tax withheld related to RSU settlement (shares)   (194)      
Tax withheld related to RSU settlement (9,253)   (9,253)    
Share-based compensation 77,355   77,355    
Warrant contra revenue 13,186   13,186    
Total comprehensive loss $ 52,265     82 52,183
Ending balance (in shares) at May. 03, 2025 171,169 171,169      
Ending balance at May. 03, 2025 $ 681,582 $ 8 $ 765,173 $ (437) $ (83,162)
v3.25.2
Consolidated Statements of Cash Flows - USD ($)
$ in Thousands
12 Months Ended
May 03, 2025
Apr. 27, 2024
Apr. 29, 2023
Cash flows from operating activities:      
Net income (loss) $ 52,183 $ (28,369) $ (16,547)
Adjustments to reconcile net income (loss) to net cash used in operating activities:      
Depreciation and amortization 21,938 13,771 9,514
Share-based compensation 77,355 39,022 23,516
Warrant contra revenue 13,186 3,925 1,220
Write-downs for excess and obsolete inventory 7,952 4,354 5,693
Impairment of assets 873 765 2,407
Changes in operating assets and liabilities      
Accounts receivable (102,482) (10,121) (20,017)
Inventories (70,470) 15,762 (24,379)
Other current assets 4,596 (19,836) 2,121
Other non-current assets 2,089 (654) (7,977)
Accounts payable 41,930 8,806 (3,843)
Accrued compensation and other liabilities 15,933 5,312 3,677
Net cash provided by (used in) operating activities 65,083 32,737 (24,615)
Cash flows from investing activities:      
Purchases of property and equipment (36,061) (15,652) (21,713)
Purchases of short-term investments (258,726) (403,587) (159,228)
Maturities of short-term investments 406,777 169,754 50,000
Net cash provided by (used in) investing activities 111,990 (249,485) (130,941)
Cash flows from financing activities:      
Proceeds from issuance of ordinary shares in connection with public offering, net of offering costs 0 173,431 0
Payments on technology license obligations (6,306) (3,052) (616)
Proceeds from employee share incentive plans 7,831 7,055 5,501
Tax withheld related to RSU settlement (9,253) (2,158) 0
Net cash provided by (used in) financing activities (7,728) 175,276 4,885
Effect of exchange rate changes on cash 41 (169) (68)
Net increase (decrease) in cash and cash equivalents 169,386 (41,641) (150,739)
Cash and cash equivalents at beginning of the year 66,942 108,583 259,322
Cash and cash equivalents at end of the year 236,328 66,942 108,583
Supplemental cash flow information:      
Income taxes paid 1,447 1,054 1,204
Purchases of property and equipment included in accounts payable, accrued expenses and other liabilities $ 8,877 $ 8,287 $ 10,909
v3.25.2
Description of Business and Basis of Presentation
12 Months Ended
May 03, 2025
Organization, Consolidation and Presentation of Financial Statements [Abstract]  
Description of Business and Basis of Presentation Description of Business and Basis of Presentation
Credo Technology Group Holding Ltd was formed as an exempted company under the laws of the Cayman Islands in September 2014. Credo Technology Group Holding Ltd directly owns Credo Technology Group Ltd., which owns, directly and indirectly, all of the shares of its subsidiaries in mainland China, Hong Kong, and the United States (U.S.). References to the “Company” in these notes refer to Credo Technology Group Holding Ltd and its subsidiaries on a consolidated basis, unless otherwise specified.
The Company’s mission is to redefine high-speed connectivity by delivering breakthrough solutions that enable the next generation of AI-driven applications. The Company is committed to enabling faster, more reliable, more energy-efficient, and scalable solutions that support the ever-expanding demands of AI, cloud computing, and hyperscale networks. The Company’s connectivity solutions are optimized for optical and electrical Ethernet applications, including the 100G, 200G, 400G, 800G and emerging 1.6T markets. The Company’s products are based on its Serializer/Deserializer (SerDes) and Digital Signal Processor (DSP) technologies. The Company’s product families include integrated circuits (ICs), Active Electrical Cables (AECs) and SerDes Chiplets. The Company’s intellectual property (IP) solutions consist primarily of SerDes IP licensing.
Basis of Presentation
These consolidated financial statements have been prepared in accordance with generally accepted accounting principles in the United States (GAAP). The consolidated financial statements include the results of Credo Technology Group Holding Ltd and its wholly-owned subsidiaries. All intercompany balances and transactions have been eliminated in consolidation.
The Company’s fiscal year is a 52- or 53-week period ending on the Saturday closest to April 30. The additional week in a 53-week year is added to the first quarter, making such quarter consist of 14 weeks. Accordingly, every fifth or sixth fiscal year will have a 53-week period. The fiscal years ended April 27, 2024 (fiscal year 2024) and April 29, 2023 (fiscal year 2023) were both 52-week fiscal years. The fiscal year ended May 3, 2025 (fiscal year 2025) was a 53-week fiscal year.
Reclassifications
Certain prior period balances were reclassified to conform to the current period’s presentation. None of these reclassifications had an impact on reported net loss or cash flows for any of the periods presented.
v3.25.2
Significant Accounting Policies
12 Months Ended
May 03, 2025
Accounting Policies [Abstract]  
Significant Accounting Policies Significant Accounting Policies
Use of Estimates
The preparation of these consolidated financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the amounts reported in the Company’s consolidated financial statements and accompanying notes.
The Company bases its estimates and judgments on historical experience, knowledge of current conditions and beliefs of what could occur in the future, given the available information. Estimates are used for, but not limited to, write-down for excess and obsolete inventories, the standalone selling price for each distinct performance obligation included in customer contracts with multiple performance obligations, variable consideration from revenue contracts, determination of the fair value of share-based awards and customer warrant, the realizability of tax assets and estimates of tax reserves, impairment of long-lived assets, and incremental borrowing rate used in the Company’s operating lease calculations. Actual results may differ from those estimates and such differences may be material to the financial statements. As new events continue to evolve and additional information becomes available, any
changes to these estimates and assumptions will be recognized in the consolidated financial statements as soon as they become known.
Foreign Currency
All of the Company’s subsidiaries use U.S. dollars as their functional currency, except for its entities located in Taiwan and mainland China. The functional currencies of these entities are their respective local currency. Foreign currency assets and liabilities are remeasured into the functional currencies at the end-of-period exchange rates except for non-monetary assets and liabilities, which are remeasured at historical exchange rates. Revenue and expenses are remeasured at the exchange rates in effect during the period the transactions occurred, except for those expenses related to balance sheet amounts, which are remeasured at historical exchange rates. Gains or losses from foreign currency transactions are included in the consolidated statements of operations as part of ‘other income (expense), net’. Translation gains and losses are recorded in accumulated other comprehensive income as a component of shareholders' equity.
Cash, Cash Equivalents and Short-term Investments
Cash and cash equivalents are highly liquid investments with insignificant interest rate risk and maturities of three months or less at the time of acquisition. Cash and cash equivalents consist primarily of cash balances in the Company’s bank checking and savings accounts, and government and institutional money market funds.
Investments not considered cash equivalents and with maturities of one year or less from the consolidated balance sheet date are classified as short-term investments. Short-term investments consist of certificates of deposit with original maturity dates between three and twelve months.
The classification of our short-term investments is determined at the time of purchase, and such determination is reevaluated at each balance sheet date. Our short-term investments include certificates of deposit, which are classified as held-to-maturity. These investments are recorded at amortized cost basis. If the cost of an individual investment exceeds its fair value, we evaluate, among other factors, general market conditions, the duration and extent to which the fair value is less than cost, and our intent and ability to hold the investment. Once a decline in fair value is determined to be other-than-temporary, an impairment charge is recorded and a new cost basis in the investment is established.
Accounts Receivable
Accounts receivable are recorded at the invoiced amount, net of allowance for credit losses. The Company performs periodic credit evaluations of its customers’ financial condition and does not require collateral from them. The Company assesses the collectability by reviewing accounts receivable on a customer-by-customer basis. To manage credit risk, management performs ongoing credit evaluations of the customers’ financial condition, monitors payment performance, and assesses current economic conditions, as well as reasonable and supportable forecasts of future economic conditions, that may affect collectability of the outstanding receivables. Management does not believe that an allowance for credit losses is needed as of May 3, 2025 or April 27, 2024 based on review of credit worthiness of the customers and their payment histories.
Inventory
The Company values its inventory, which includes raw materials, assembly and test, and other manufacturing costs, at the lower of cost and net realizable value. Cost is computed using standard cost, which approximates actual cost, on a first-in, first-out basis. Net realizable value is the estimated selling price of the Company’s products in the ordinary course of business, less reasonably predictable costs of completion, disposal and transportation. The Company regularly reviews inventory quantities on hand and records write-downs for excess and obsolete inventory based primarily on the shipment history and its estimated forecast of product demand. These factors are impacted by market and economic conditions,
technology changes, new product introductions and changes in strategic direction. If the future demand for the Company’s services and products is less favorable than the Company’s forecasts, the value of the inventories may be required to be reduced, which could result in additional expense to the Company and affect its results of operations. Once inventory is written down, its new value is maintained until it is sold, scrapped, or written down for further valuation losses.
Property and Equipment, Net
Property and equipment are stated at cost, net of accumulated depreciation and amortization. Additions, improvements and major renewals are capitalized, and maintenance, repairs and minor renewals are expensed as incurred. Assets are held in construction in progress until placed in service, upon which date, the Company begins to depreciate these assets. When assets are retired or otherwise disposed of, the cost and accumulated depreciation are removed from the accounts and any resulting gain or loss is reflected in the consolidated statements of income in the period realized. Depreciation and amortization is computed using the straight-line method over the estimated useful lives of the assets. Useful lives by asset category are as follows:
Asset CategoryUseful Life
(in years)
Computer equipment and software3
Laboratory equipment5
Production equipment
2 - 7
Leasehold improvements
5 or remaining lease term
Leases
The Company determines if an arrangement is a lease at inception. Operating lease right-of-use (ROU) assets and liabilities are recognized at the commencement date of the lease based on the present value of lease payments over the lease term. Operating lease ROU assets also include any initial direct costs and prepayments less lease incentives. Lease terms may include options to extend or terminate the lease when it is reasonably certain that the Company will exercise such options. As the Company's leases do not provide an implicit rate, the Company uses its collateralized incremental borrowing rate based on the information available at the lease commencement date, including lease term, in determining the present value of lease payments. Lease expense for these leases is recognized on a straight line basis over the lease term.
Impairment of Long-lived Assets
The Company assesses the impairment of long-lived assets, which consist primarily of property and equipment, whenever events or changes in circumstances indicate that such assets might be impaired and the carrying value may not be recoverable. Events or changes in circumstances that may indicate that an asset is impaired include significant decreases in the market value of an asset, significant underperformance relative to expected historical or projected future results of operations, a change in the extent or manner in which an asset is utilized, significant declines in the estimated fair value of the overall Company for a sustained period, shifts in technology, loss of key management or personnel, changes in the Company’s operating model or strategy and competitive forces.
If events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable and the expected undiscounted future cash flows attributable to the asset are less than the carrying amount of the asset, an impairment loss equal to the excess of the asset’s carrying value over its fair value is recorded. Fair value is determined based on the present value of estimated expected future cash flows using a discount rate commensurate with the risk involved, quoted market prices or appraised values, depending on the nature of the asset.
Revenue Recognition
The Company’s revenues consist of sales of its products, licensing of its IP and providing product and IP license engineering services. Product sales consist of shipments of its ICs and AEC products. IP license revenue includes fees from licensing of the Company’s SerDes IP and related support and royalties. Product and IP license engineering services revenue consists of engineering fees associated with integration of the Company’s technology solutions into its customers’ products and IP, respectively. The Company’s customers are primarily original equipment manufacturers who design and manufacture end market devices for the communications and enterprise networks markets. The Company’s revenue is driven by various trends in these markets. The Company’s revenue is also impacted by changes in the number and average selling prices of its IC products.
The Company recognizes revenue upon transfer of control of promised goods and services in an amount that reflects the consideration it expects to receive in exchange for those goods and services. The Company also considers the constraint on estimates of variable consideration when estimating the total transaction price. The Company’s policy is to record revenue net of any applicable sales, use or excise taxes. Changes in the Company’s contract assets and contract liabilities primarily result from the timing difference between the Company’s performance and the customer’s payment. The Company fulfills its obligations under a contract with a customer by transferring products or services in exchange for consideration from the customer. The Company recognizes a contract asset when it transfers products or services to a customer and the right to consideration is conditional on something other than the passage of time. Accounts receivable are recorded when the customer has been billed or the right to consideration is unconditional other than the passage of time. The Company recognizes deferred revenue when it has received consideration or an amount of consideration is due from the customer and it has a future obligation to transfer products or services.
Product Sales - The Company transacts with customers primarily pursuant to standard purchase orders for delivery of products and generally allows customers to cancel or change purchase orders within limited notice periods prior to the scheduled shipment date. The Company offers standard performance warranties of twelve months after product delivery and offers limited product return rights to certain distributors. The Company recognizes product sales when it transfers control of promised goods in an amount that reflects the consideration to which it expects to be entitled to in exchange for those goods, net of accruals for estimated sales returns and rebates. As of May 3, 2025 and April 27, 2024, the sales returns and rebate reserves were not material.
Product Engineering Services Revenue - Some product revenue contracts include non-recurring engineering services deliverables. The Company recognizes revenue from these agreements over time as services are provided or at point in time upon completion and acceptance by the customer of contract deliverables, depending on the terms of the arrangement. Revenue is deferred for any amounts billed or received prior to delivery of services. The Company believes the input method, based on time spent by its engineers, best depicts the efforts expended to transfer services to the customers.
IP License Revenue - The Company’s IP license revenue consists of perpetual licenses, support and maintenance, engineering services and royalties. The Company enters into perpetual semiconductor IP license agreements, that have a fixed fee, whereby licensees pay a fixed fee for the right to incorporate the Company’s IP technologies into the licensee’s products. The IP license agreements do not typically grant the customer the right to terminate for convenience. Where such rights exist, termination is prospective, with no refund of fees already paid by the customer.
IP revenue recognition is dependent on the nature and terms of each agreement. The Company recognizes license revenue at the point of time of the delivery of the IP. In connection with the license arrangements, the Company offers support to assist customers in qualifying their final product. Revenue from customer support is deferred and recognized ratably over the support period, which is typically one year. Some IP license revenue contracts also include non-recurring engineering services deliverables, which were not material for any of the periods presented. The Company recognizes revenue from these
agreements similar to the method described under the caption “Product Engineering Services Revenue” above.
In certain cases, the Company also charges licensees royalties related to the distribution or sale of products that use its technologies. Such royalties are reported to us on a quarterly basis. The Company estimates the sales-based royalties earned each quarter primarily based on its customers’ reporting of sales activity incurred in that quarter. The Company recognizes the estimated royalty revenue when it is probable that reversal of such amounts will not occur. Any differences between actual royalties owed by a customer and the quarterly estimates are recognized when updated information becomes available.
Customer Warrant
The Company accounts for the warrant issued to Amazon.com NV Investment Holdings LLC as an equity instrument, based on the specific terms of the warrant agreement. When management determines that it is probable that a tranche of the warrant will vest and we recognize the related revenue, the grant date fair value of the associated tranche will be recognized in shareholders’ equity and the underlying expense will be amortized as a reduction of revenue in proportion to the amount of related revenue recognized.
Cost of Revenue
Cost of revenue includes cost of materials, including wafers processed by third-party foundries, cost associated with packaging and assembly, testing and shipping, cost of personnel, including share-based compensation, depreciation of equipment associated with manufacturing support, logistics and quality assurance, warranty cost, amortization of intellectual property purchased from third-parties, write-down of inventories, and amortization and impairment of production equipment no longer in use. Cost of revenue includes cost of product sales revenue, cost of product engineering services revenue and cost of IP license revenue.
Shipping and Handling Costs
Shipping and handling costs incurred for delivery to customers are expensed as incurred and are included in selling, general and administrative expenses in the Company’s Consolidated Statements of Operations.
Research and Development
Research and development expenses consist of costs incurred in performing research and development activities and includes salaries, share-based compensation, employee benefits, occupancy costs, pre-production engineering mask costs, and prototype wafer, packaging and test costs. Research and development costs are expensed as incurred.
Share-Based Compensation
The Company records compensation expense in connection with share-based awards granted to employees and non-employees in accordance with guidance related to share-based payments. This guidance requires that all share-based compensation be recognized as an expense in the consolidated financial statements and that such cost be measured at the fair value of the award. The Company generally amortizes share-based compensation expense under the straight-line attribution method over the vesting period of the share-based award. For performance-based awards, the Company amortizes share-based compensation expense under the graded vesting method over the vesting period of the award. The Company has elected to use the Black-Scholes option pricing model to determine the fair value of ordinary share options on the dates of grant. Calculating the fair value of share options using the Black-Scholes model requires inputs and assumptions, including the fair value of the Company’s ordinary shares, the expected term of share options and share price volatility. The Company estimates the expected life of options granted based on the simplified method. The Company estimates the volatility of
its ordinary shares on the date of grant based on the Company’s historical stock price volatility. The Company has not paid and has no current plans to pay dividends. The Company accounts for forfeitures as they occur.
The fair value of each restricted share unit is estimated based on the market price of the Company’s ordinary share on the date of grant. The fair value of each share issued under the Company’s employee share purchase plan is estimated based on the Black-Scholes option pricing model.
Income Taxes
The Company is subject to income taxes in the United States and certain foreign jurisdictions. Significant judgment is required in determining the Company’s provision for income taxes and income tax assets and liabilities, including evaluating uncertainties in the application of accounting principles and complex tax laws.
The Company uses the asset and liability method to account for income taxes. Current income tax expense or benefit represents the amount of income taxes expected to be payable or refundable for the current year. Under this method, deferred income tax assets and liabilities are determined based on differences between the financial statement reporting and tax bases of assets and liabilities and net operating loss and credit carryforward. Deferred tax assets and liabilities are measured using enacted tax rates applied to taxable income in the years in which those temporary differences are expected to be recovered or settled. A valuation allowance is established when necessary to reduce deferred tax assets to the amount expected to be realized.
The Company accounts for uncertain tax positions in accordance with ASC 740‑10, Accounting for Uncertainty in Income Taxes. The Company recognizes the tax effects of an uncertain tax position only if such position is more likely than not to be sustained based solely on its technical merits as of the reporting date and only in an amount more likely than not to be sustained upon review by the tax authorities. Interest and penalties related to uncertain tax positions are classified in the consolidated financial statements as income tax expense.
Net Income (Loss) Per Share
Basic net income (loss) per share is computed using the weighted average number of ordinary shares outstanding during the period. Diluted net income (loss) per share is computed using the weighted average number of ordinary and potentially dilutive shares outstanding during the period using the treasury stock method. Under the treasury stock method, the effect of equity awards outstanding is not included in the computation of diluted net income (loss) per share for periods when their effect is anti-dilutive.
Segment Information
Operating segments are identified as components of an enterprise about which discrete financial information is available for evaluation by the chief operating decision-maker (CODM) in deciding resource allocation and assessing performance. The Company’s Chief Executive Officer is its CODM. The Company’s CODM reviews financial information presented on a consolidated basis for the purposes of making operating decisions, allocating resources and evaluating financial performance. Consequently, the Company has determined it operates and manages its business in one operating and one reportable segment. See “Note 13. Segment and Geographic Information” for the Company’s revenue by country and location of long-lived assets.
Accounting Pronouncement Recently Adopted
In November 2023, the FASB issued ASU 2023-07, Segment Reporting (Topic 280) Improvements to Reportable Segment Disclosures, which requires disclosure of incremental segment information on an annual and interim basis. This standard is effective for fiscal years beginning after December 15, 2023,
and interim periods within fiscal years beginning after December 15, 2024, and requires retrospective application to all prior periods presented in the financial statements. The Company adopted this guidance in the fourth quarter of fiscal year 2025 on a retrospective basis. The adoption did not have a material impact to the Company’s consolidated financial statements. Refer to ‘Note 13. Segment and Geographic Information’ for further details.
Recent Accounting Pronouncements Not Yet Adopted
In December 2023, the FASB issued ASU 2023-09, Income Taxes (Topic 740) Improvements to Income Tax Disclosures, which requires disclosure of disaggregated income taxes paid, prescribes standard categories for the components of the effective tax rate reconciliation, and modifies other income tax-related disclosures. This standard is effective for fiscal years beginning after December 15, 2024, and may be applied on a retrospective or prospective basis. The Company is currently evaluating the impact of adopting this guidance on its consolidated financial statements and disclosures.
In November 2024, the FASB issued ASU 2024-03, Income Statement—Reporting Comprehensive Income— Expense Disaggregation Disclosures, which requires disclosure of, in interim and annual reporting periods, additional information about certain expenses in the financial statements. This standard is effective for fiscal years beginning after December 15, 2026, and interim periods beginning after December 15, 2027 and may be applied on a retrospective or prospective basis. The Company is currently evaluating the impact of adopting this guidance on its consolidated financial statements and disclosures.
v3.25.2
Concentrations
12 Months Ended
May 03, 2025
Risks and Uncertainties [Abstract]  
Concentrations Concentrations
Financial instruments that subject the Company to concentrations of credit risk consist primarily of cash and cash equivalents, short-term investments, and accounts receivable. Cash is placed in major financial institutions around the world. The Company’s cash deposits exceed insured limits. Short-term investments are subject to counterparty risk up to the amount presented on the balance sheet.
Historically, a relatively small number of customers have accounted for a significant portion of the Company’s revenue. The particular customers which account for revenue concentration have varied from period to period as a result of the addition of new contracts, completion of existing contracts, and the volumes and prices at which the customers have recently bought the Company’s products. These variations are expected to continue in the foreseeable future.
The following table summarizes the significant customers’ accounts receivable and revenue as a percentage of total accounts receivable and total revenue, respectively:
Accounts ReceivableMay 3, 2025April 27, 2024
Customer A86 %53 %
Customer B*23 %
Year Ended
RevenueMay 3, 2025April 27, 2024April 29, 2023
Customer A67 %39 %46 %
Customer B*15 %*
Customer C**13 %
Customer D**12 %
* Less than 10% of total accounts receivable or total revenue.
The Company believes that the concentration of credit risk in its trade receivables is substantially mitigated by the high level of credit worthiness of its customers and the relatively short collection terms. The Company performs ongoing credit evaluations of its customers’ financial conditions and limits the
amount of credit extended when deemed necessary based upon payment history and the customer’s current credit worthiness, but generally require no collateral.
The Company currently outsources all of its integrated circuit manufacturing to Taiwan Semiconductor Manufacturing Company Limited with the remaining assembly and testing processes outsourced to other subcontractors primarily in Asia. Any disruption of or interference with the Company’s access to the goods or services from these subcontractors would impact the Company’s operations.
v3.25.2
Revenue Recognition
12 Months Ended
May 03, 2025
Revenue Recognition and Deferred Revenue [Abstract]  
Revenue Recognition Revenue Recognition
Contract Balances
The contract assets are primarily related to the Company’s fixed-fee IP licensing arrangements and rights to consideration for performance obligations delivered but not billed as of May 3, 2025 and April 27, 2024.
Contract assets are presented within the “Other current assets” caption on the Consolidated Balance Sheet. The Company had a contract asset balance of $9.9 million as of May 3, 2025, compared to $22.3 million as of April 27, 2024. The decrease in contract assets of $12.4 million was primarily driven by IP licensing and engineering services arrangements where certain billing milestones were reached during fiscal 2025 while the criteria for recognition of revenue had previously been met.
Deferred revenue is presented within the “Other current liabilities” and “Other non-current liabilities” captions on the Consolidated Balance Sheet. The Company had a deferred revenue balance of $1.5 million as of May 3, 2025, compared to $4.0 million as of April 27, 2024. The decrease in deferred revenue of $2.5 million was primarily due to revenue recognized from a customer advance.
During the year ended May 3, 2025, the Company recognized $3.9 million of revenue that was included in the deferred revenue balance as of April 27, 2024. During the year ended April 27, 2024, the Company recognized $4.1 million of revenue that was included in the deferred revenue balance as of April 29, 2023. During the year ended April 29, 2023, the Company recognized $1.2 million of revenue that was included in the deferred revenue balance as of April 30, 2022.
Remaining Performance Obligations
Revenue allocated to remaining performance obligations represents the transaction price allocated to the performance obligations that are unsatisfied, or partially unsatisfied, which includes unearned revenue and amounts that will be invoiced and recognized as revenue in future periods. The contracted but unsatisfied performance obligation was approximately $4.8 million and the satisfied but unrecognized performance obligations was approximately $1.1 million as of May 3, 2025, which the Company expects to recognize over the next fiscal year. The Company applied constraints on the satisfied but unrecognized performance obligations due to uncertainty around the collectability of milestone payments.
Customer Warrant
During fiscal year 2022, the Company issued a warrant to Amazon.com NV Investment Holdings LLC (Holder) to purchase an aggregate of up to 4.1 million of our ordinary shares at an exercise price of $10.74 per share (the “Customer Warrant”). The exercise period of the Warrant is through the seventh anniversary of the issue date. The shares issuable vest in tranches over the contract term based on the amount of global payments by Holder and its affiliates to the Company, up to $201.0 million in aggregate payments. A total of 4.1 million and 1.1 million Warrant shares were vested as of May 3, 2025 and April 27, 2024, respectively.
The grant date fair value of the Warrant share was determined at $4.65 per share using the Black-Scholes option pricing model. The grant date fair value of the Warrant share was estimated using the following assumptions:
At Grant Date
Expected volatility40.00%
Weighted-average expected term (in years)7
Risk-free interest rate1.41%
Dividend yield—%
Fair value per ordinary share$10.74
During the fiscal years ended May 3, 2025, April 27, 2024 and April 29, 2023, the Company recognized $13.2 million, $3.9 million and $1.2 million, respectively, as contra revenue within the product sales revenue on the consolidated statements of operations. The contra revenue impact associated with the Warrant has been fully amortized as of May 3, 2025.
v3.25.2
Fair Value Measurements
12 Months Ended
May 03, 2025
Fair Value Disclosures [Abstract]  
Fair Value Measurements Fair Value Measurements
Fair value is an exit price representing the amount that would be received in the sale of an asset or paid to transfer a liability in an orderly transaction between market participants. As such, fair value is a market-based measurement that should be determined based on assumptions that market participants would use in pricing an asset or a liability. As a basis for considering such assumptions, the accounting guidance establishes a three-tier value hierarchy, which prioritizes the inputs used in the valuation methodologies in measuring fair value:
Level 1 - Observable inputs that reflect quoted prices for identical assets or liabilities in active markets.
Level 2 - Other inputs that are directly or indirectly observable in the marketplace.
Level 3 - Unobservable inputs that are supported by little or no market activity.
The fair value hierarchy also requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value.
The Company measures the fair value of money market funds using Level 1 inputs. The Company’s certificates of deposit are classified as held to maturity securities as the Company intends to hold until their maturity dates. The certificates of deposit are valued using Level 2 inputs. Pricing sources may include industry standard data providers, security master files from large financial institutions, and other third-party sources used to determine a daily market value.
The following tables present the fair value of the financial instruments measured on a recurring basis, or measured at amortized cost which approximates fair value, as of May 3, 2025 and April 27, 2024 (in thousands).
May 3, 2025
Level 1Level 2Level 3Total
Cash equivalents:
Money market funds$148,036 $— $— $148,036 
Certificates of deposit
— $65,137 — $65,137 
Short-term investments:
Certificates of deposit
— 195,010 — 195,010 
Total cash equivalents and short-term investments$148,036 $260,147 $— $408,183 
April 27, 2024
Level 1Level 2Level 3Total
Cash equivalents:
Money market funds$57,175 $— $— $57,175 
Short-term investments:
Certificates of deposit
— 343,061 — 343,061 
Total cash equivalents and short-term investments$57,175 $343,061 $— $400,236 
The carrying amount of the Company’s financial instruments, including cash equivalents, short-term investments, accounts receivable and accounts payable, approximate their respective fair values because of their short maturities. As of May 3, 2025 and April 27, 2024, there were no unrealized loss or gains associated with the Company’s financial instruments. The interest income recognized during the years ended May 3, 2025, April 27, 2024 and April 29, 2023 was $18.8 million, $15.3 million and $4.7 million, respectively.
v3.25.2
Supplemental Financial Information
12 Months Ended
May 03, 2025
Organization, Consolidation and Presentation of Financial Statements [Abstract]  
Supplemental Financial Information Supplemental Financial Information
Inventories
Inventories consisted of the following (in thousands):
May 3, 2025April 27, 2024
Raw materials$12,734 $9,415 
Work in process24,583 7,470 
Finished goods52,712 9,022 
$90,029 $25,907 
Property and Equipment, Net
Property and equipment consisted of the following (in thousands):
May 3, 2025April 27, 2024
Production equipment$44,789 $27,608 
Computer equipment and software27,901 18,271 
Laboratory equipment21,944 19,840 
Leasehold improvements3,222 2,525 
Others291 534 
Construction in progress9,687 3,616 
107,834 72,394 
Less: accumulated depreciation and amortization(44,203)(28,729)
$63,631 $43,665 
Depreciation and amortization expense, excluding the asset impairment charges, for the years ended May 3, 2025, April 27, 2024 and April 29, 2023, was $21.9 million, $13.8 million, and $9.5 million, respectively. Construction in progress and production equipment primarily includes mask set costs capitalized relating to the Company’s products.
During the years ended May 3, 2025, April 27, 2024 and April 29, 2023, the Company recorded impairment charges of $0.9 million, $0.8 million and $2.4 million, respectively. Generally, the impairment charges were related to impairment of property and equipment or third-party IP licenses for future products that did not reach production qualification.
Other Current Liabilities
Accrued expenses and other current liabilities consisted of the following (in thousands):
May 3, 2025April 27, 2024
Accrued expenses$12,202 $8,832 
Accruals relating to inventory purchases10,164 778 
Current payables relating to purchases of property and equipment8,420 5,950 
Current portion of operating lease liabilities3,342 2,741 
Other1,328 3,902 

$35,456 $22,203 
Other Non-current Liabilities
Other non-current liabilities consisted of the following (in thousands):
May 3, 2025April 27, 2024
Non-current payables relating to purchases of property and equipment$5,762 $4,950 
Other non-current liabilities1,509 1,031 
$7,271 $5,981 
v3.25.2
Commitments and Contingencies
12 Months Ended
May 03, 2025
Commitments and Contingencies Disclosure [Abstract]  
Commitments and Contingencies Commitments and Contingencies
Non-Cancelable Purchase Obligations
Total future non-cancelable purchase obligations as of May 3, 2025 were as follows (in thousands):
Fiscal Year Purchase Commitments to Manufacturing Vendors Technology License Fees Total
2026$34,675 $11,795 $46,470 
20275,013 8,228 13,241 
20283,800 350 4,150 
2029— 350 350 
Total unconditional purchase commitments$43,488 $20,723 $64,211 
Technology license fees include the liabilities under agreements for technology licenses between the Company and various vendors.
Under the Company’s manufacturing relationships with its foundry partners, cancellation of outstanding purchase orders is allowed but requires payment of all costs and expenses incurred through the date of cancellation.
As of May 3, 2025, the total value of non-cancelable inventory purchase orders payable within the next one year that were committed with the Company’s third-party subcontractors was approximately $30.3 million. Such purchase commitments are included in the preceding table.
The Company has a manufacturing supply capacity reservation agreement with an assembly subcontractor as of May 3, 2025. Under this arrangement, the Company has paid refundable deposits to the supplier in exchange for reserved manufacturing production capacity over the remaining term of the agreement, which approximates five years. In addition, the Company committed to certain purchase levels that were in line with the capacity reserved. If the Company does not meet the purchase level commitment, the agreement requires the Company to pay a fee equal to the difference between the actual purchase and the purchase commitment, up to the value of refundable deposits made. The Company currently estimates that it has made purchase level commitments of at least $13.2 million for the fiscal year 2026 through fiscal year 2028 under the capacity reservation agreement. Such purchase commitments are included in the preceding table. In addition, the Company had refundable deposits of $8.1 million as of May 3, 2025, of which $2.2 million was recorded in other current assets and $5.9 million was recorded in other non-current assets on the consolidated balance sheets.
Warranty Obligations
The Company has contractual commitments to various customers, which could require the Company to incur costs to repair an epidemic defect with respect to its products outside of the normal warranty period if such defect were to occur. The Company’s products generally carry a standard one-year warranty. The Company’s warranty expense has not been material in the periods presented.
Indemnifications
In the ordinary course of business, the Company may provide indemnifications of varying scope and terms to customers, vendors, lessors, investors, directors, officers, employees and other parties with respect to certain matters, including, but not limited to, losses arising out of the Company’s breach of such agreements, services to be provided by the Company or from intellectual property infringement claims made by third parties. These indemnifications may survive termination of the underlying agreement and the maximum potential amount of future payments the Company could be required to make under these indemnification provisions may not be subject to maximum loss clauses. The Company has not incurred material costs to defend lawsuits or settle claims related to these indemnifications. Accordingly, the Company has no liabilities recorded for these agreements as of May 3, 2025 and April 27, 2024.
Legal Proceedings
From time to time, the Company may be a party to various litigation claims in the normal course of business. Legal fees and other costs associated with such actions are expensed as incurred. The Company assesses, in conjunction with legal counsel, the need to record a liability for litigation and contingencies. Accrual estimates are recorded when and if it is determined that such a liability for litigation and contingencies are both probable and reasonably estimable. As of the date of issuance of the consolidated financial statements, the Company was not subject to any litigation. No accruals for loss contingencies or recognition of actual losses have been recorded in any of the periods presented.
v3.25.2
Ordinary Shares
12 Months Ended
May 03, 2025
Equity [Abstract]  
Ordinary Shares Ordinary Shares
The Company filed the Amended and Restated Memorandum of Association with Cayman Islands, which authorized 1,000 million ordinary shares, par value $0.00005 per share and 50 million preferred shares.
Each ordinary share is entitled to one vote per share. The holders of ordinary shares are also entitled to receive dividends whenever funds are legally available and when declared by the Company’s board of directors, subject to the prior rights of holders of all other classes of shares outstanding.
v3.25.2
Share Incentive Plan
12 Months Ended
May 03, 2025
Share-Based Payment Arrangement [Abstract]  
Share Incentive Plan Share Incentive Plan
2015 Stock Plan
The Company adopted the 2015 Stock Plan (the 2015 Plan) in February 2015. The 2015 Plan was an equity incentive program under which employees of the Company or its subsidiary corporations (including officers), non-employee members of the Company’s board of directors, and consultants to the Company or its subsidiary corporations were offered an opportunity to acquire the Company’s ordinary shares. The 2015 Plan provided both for the direct award or sale of ordinary shares (RSAs) and for the grant of options to purchase ordinary shares. Options granted under the 2015 Plan were Incentive Stock Options (ISOs) intended to qualify under Title 26 U.S. Code Section 422 or Non-qualified Stock Options (NSOs) which were not intended to so qualify. Only employees, outside directors and consultants of either the Company or a subsidiary of the Company, were eligible for the grant of NSO or the direct award or sale of ordinary shares. Only employees of either the Company or of a subsidiary of the Company, were eligible for the grant of ISOs.
As of January 27, 2022, the 2015 Plan has ceased to be available for grants of new awards. Prior to the aforementioned cessation of the 2015 Plan for new grants and as of April 30, 2022, 26.0 million ordinary shares were authorized for issuance under the 2015 Plan. Options under the 2015 Plan may be granted for periods of up to ten years and at prices no less than 100% of the estimated fair value of the shares on the date of grant as determined by the Company’s Board of Directors. Both RSAs and options granted generally vest over four years and vest at a rate of 25% upon the first anniversary of the issuance date and 1/48th per month thereafter.
A summary of information related to share option activity, excluding options early exercised, is as follows:
Outstanding Share Options (in millions)Weighted-Average Exercise PriceWeighted-Average Remaining Contractual TermAggregate Intrinsic Value (in millions)
Balances as of April 30, 202211.4$1.947.12$103.4 
Options exercised and vested(2.2)$1.48
Options canceled/ forfeited(0.2)$3.34
Balances as of April 29, 20238.9$2.026.22$0.1 
Options exercised and vested(2.3)$1.98
Options canceled/ forfeited(0.2)$4.64
Balances as of April 27, 20246.4$1.975.30$106.5 
Options exercised and vested(2.9)$1.64
Options canceled/ forfeited$4.58
Balances as of May 3, 20253.5$2.234.79$162.8 
Vested or expected to vest as of May 3, 2025
3.5$2.234.79$162.8 
Exercisable as of May 3, 2025
3.5$2.214.78$161.6 
During the years ended May 3, 2025, April 27, 2024 and April 29, 2023, the total intrinsic value of options exercised was $130.5 million, $36.2 million and $22.2 million, respectively. The weighted-average grant date fair value of options vested was $1.64, $1.52 and $1.41 per share for the years ended May 3, 2025, April 27, 2024 and April 29, 2023, respectively.
The total grant date fair value of share options that vested was $6.8 million, $13.3 million and $15.6 million as of May 3, 2025,April 27, 2024 and April 29, 2023, respectively. As of May 3, 2025, the total unrecognized compensation cost was $0.1 million related to share options, which are expected to be recognized over a weighted-average period of 0.21 years.
2021 Long-Term Incentive Plan
In December 2021, the Company adopted the 2021 long-term incentive plan (the 2021 Plan). Upon the adoption, the 2021 Plan had 19.9 million ordinary shares reserved for issuance. Awards granted under the 2021 Plan may include, but are not limited to, options, time-based restricted share units (RSUs) and performance-based restricted share units (PSUs). RSU and PSU awards are denominated in ordinary shares, but may be settled in cash or shares upon vesting, as determined by the Company at the time of grant. None of the awards granted under the 2021 Plan as of May 3, 2025 allowed cash settlement. Awards under the 2021 Plan generally vest over 4 years. As of May 3, 2025, 18.9 million shares remained available for future issuance under the 2021 Plan.
A summary of time-based RSU activity is as follows:
Number of shares (in millions)
Weighted-Average Grant Date Fair ValueWeighted-Average Remaining Contractual Term
Aggregate Intrinsic Value (in millions)
Balances as of 4/30/20224.1$10.261.65$45.6 
Granted5.5$12.34
Vested(1.4)$10.17
Canceled/ forfeited(0.4)$10.80
Balances as of 4/29/2023
7.8 $11.66 1.65$63.2 
Granted5.4 $20.08 
Vested(2.6)$11.98 
Canceled/ forfeited(0.4)$11.49 
Balances as of 4/27/2024
10.1 $16.11 1.52$188.2 
Granted3.9 $59.10 
Vested(4.0)$15.53 
Canceled/ forfeited(0.6)$20.05 
Balances as of 5/03/2025
9.5 $33.88 1.39$458.1 
Expected to vest as of May 03, 2025
9.5 $33.88 1.39$458.1 
As of May 3, 2025, unamortized compensation expense related to RSUs was $318.6 million. The unamortized compensation expense for RSUs will be amortized on a straight-line basis and is expected to be recognized over a weighted-average period of 2.66 years.
During fiscal year 2025, the Company granted 0.2 million PSUs to certain named executive officers which will be eligible to become earned between 0% and 200% of target levels based on the Company’s achievement of specified revenue goals for the fiscal year ending May 2, 2026. At the end of such fiscal year, the Compensation Committee will measure the achievement of such goals and determine the number of Refresh PSUs that have become earned based on performance (the Achievement PSUs). The Achievement PSUs will then be subject to a service-based vesting requirement over an additional three-year period, with 25% on the number of Achievement PSUs vesting on each of June 10, 2026, June 10, 2027, June 10, 2028 and June 10, 2029. In the event of a termination of service due to an executive’s death or disability, any unvested PSUs will vest in full as of the date of termination with respect to the number of Achievement PSUs (or target PSUs, if the number of Achievement PSUs has not yet been determined).
As of May 3, 2025, the PSUs remain unvested and there were no cancellations/forfeitures. The weighted-average grant date fair value of the PSUs was $43.70 with a weighted-average remaining contractual term of 2.5 years and aggregate intrinsic value of $10.1 million As of May 3, 2025, unamortized compensation expense related to PSUs was $17.1 million.
Employee Stock Purchase Plan
In January 2022, the Company adopted the Employee Stock Purchase Plan (ESPP). Under the ESPP, a total of 3.8 million shares have been authorized for the grant of shares and participants can purchase the Company’s ordinary shares using payroll deductions, which may not exceed 15% of their total cash compensation. Pursuant to the terms of the ESPP, the “look-back” period for the share purchase price is 24 months. Offering and purchase periods begin on January 1 and July 1 of each year. Participants will be granted the right to purchase ordinary shares at a price per share that is 85% of the lesser of the fair market value of the shares at (i) the participant’s entry date into the two-year offering period or (ii) the end of each six-month purchase period within the offering period.
During the years ended May 3, 2025, April 27, 2024 and April 29, 2023, 0.2 million, 0.3 million and 0.2 million shares were issued under the ESPP, respectively. As of May 3, 2025, 6.0 million shares remained available for future issuance under the ESPP.
The following weighted-average assumptions to calculate the fair value of ordinary shares to be issued under the ESPP on the date of grant using the Black-Scholes option pricing model in the periods presented:
Year Ended
May 3, 2025April 27, 2024April 29, 2023
Grant date fair value10.516.044.27
Expected volatility74.99%56.13%34.00%
Expected term (in years)1.181.330.93
Risk-free interest rate4.74%3.40%1.54%
Expected dividend yield—%—%—%
Summary of Share-based Compensation Expense
The following table summarizes share-based compensation cost included in the consolidated statements of operations (in thousands).
Year Ended
May 3, 2025April 27, 2024April 29, 2023
Cost of revenue$1,194 $1,131 $634 
Research and development41,930 21,359 13,326 
Selling, general and administrative34,231 16,532 9,556 
$77,355 $39,022 $23,516 
v3.25.2
Leases
12 Months Ended
May 03, 2025
Leases [Abstract]  
Leases Leases
The Company's leases include office space located in the United States and other international locations, which are all classified as operating leases. The Company’s leases have remaining lease terms generally between 1 year and 6 years. Operating leases are included in right of use assets, other current liabilities, and non-current operating lease liabilities on the Company’s consolidated balance sheets. The Company does not have any finance leases.
Lease expense and supplemental cash flow information are as follows (in thousands):
Year Ended
May 3, 2025April 27, 2024
Operating lease expenses$4,186 $3,855 
Cash paid for amounts included in the measurement of operating lease liabilities$3,961 $3,495 
Right-of-use assets obtained in exchange for lease obligation$5,178 $978 
The aggregate future lease payments for operating leases as of May 3, 2025 are as follows (in thousands):
Fiscal YearOperating leases
2026
$4,092 
2027
3,515 
2028
3,496 
2029
3,425 
2030
2,824 
Thereafter1,199 
Total lease payments18,551 
Less: Interest2,516 
Present value of lease liabilities$16,035 
As of May 3, 2025, the weighted average remaining lease term for the Company's operating leases was 4.97 years and the weighted average discount rate used to determine the present value of the Company's operating leases was approximately 6.34%.
v3.25.2
Income Taxes
12 Months Ended
May 03, 2025
Income Tax Disclosure [Abstract]  
Income Taxes Income Taxes
Income (loss) before provision (benefit) for income taxes consists of the following (in thousands):
Year Ended
May 3, 2025April 27, 2024April 29, 2023
United States$13,795 $8,611 $4,469 
International41,075 (31,356)(22,383)
$54,870 $(22,745)$(17,914)
The components of income tax expense (benefit) are summarized as follows (in thousands):
Year Ended
May 3, 2025April 27, 2024April 29, 2023
Current
Federal$— $$(24)
State12 
International2,253 1,484 762 
Total current tax expense 2,265 1,489 740 
Deferred
Federal— 3,092 (2,005)
State— 359 (218)
International423 684 116 
Total deferred tax expense (benefit) 423 4,135 (2,107)
Total tax expense (benefit)$2,687 $5,624 $(1,367)
The tax effects of significant items comprising the Company’s deferred taxes are as follows (in thousands):
May 3, 2025April 27, 2024
Deferred tax assets:
Accrued expense$1,904 $1,063 
Net operating losses28,557 4,443 
Research and development credits35,641 15,990 
Share compensation3,667 2,310 
Lease liability3,063 3,154 
Intangibles141 157 
Others11 — 
Total deferred tax assets72,984 27,117 
Deferred tax liabilities
Property and equipment basis(1,963)(1,774)
Right of use assets(2,890)(2,980)
Others— (8)
Total deferred tax liabilities(4,853)(4,762)
Valuation allowance(69,456)(23,258)
Net deferred taxes $(1,325)$(903)
A valuation allowance is established when the Company believes that it is more likely than not that some portion of its deferred tax assets will not be realized. As of May 3, 2025, the Company recorded $69.5 million of valuation allowance. In fiscal year 2025, the valuation allowance increased by $46.2 million. The Company continues to maintain a full valuation allowance on its U.S. net deferred tax assets. The Company will continue to assess the future realization of its deferred tax assets in each applicable jurisdiction and adjust the valuation allowance accordingly. As of May 3, 2025, the Company had U.S. federal and state net operating loss carryforwards of approximately $130.7 million and $15.4 million, respectively. The U.S. federal net operating loss carryforwards can be carried forward indefinitely. The state net operating loss carryforwards will begin to expire in fiscal 2043. As of May 3, 2025, the Company had U.S. federal and state research credits of $29.2 million and $19.0 million, respectively. The federal research credits will begin to expire in 2039. The state research credits have no expiration date. As of May 3, 2025, the Company had no foreign tax credit carryover. Internal Revenue Code Section 382 limits the use of net operating loss and tax credit carryforwards in certain situations where changes occur in the stock ownership of a company. In the event that we had a change of ownership, utilization of the net operating loss and tax credit carryforwards may be restricted.
A summary activity of the valuation allowance is as follows (in thousands):
May 3, 2025April 27, 2024
April 29, 2023
Beginning valuation allowance
$23,258 $9,306 $5,170 
Additions
46,197 13,952 4,136 
Ending valuation allowance
$69,456 $23,258 $9,306 
Foreign earnings may be subject to withholding taxes in local jurisdictions if they are distributed. The amount of cumulative undistributed earnings that are permanently reinvested that could be subject to withholding taxes were $47.1 million as of May 3, 2025. The Company intends to reinvest these earnings indefinitely.
The Company consists of a Cayman Islands parent holding company with various international and U.S. subsidiaries. The applicable statutory rate in Cayman Islands is zero for the Company for the years
ended May 3, 2025, April 27, 2024 and April 29, 2023. For purposes of the reconciliation between the provision for income taxes at the statutory rate and the effective tax rate, a U.S. statutory tax rate of 21% for the years ended May 3, 2025, April 27, 2024 and April 29, 2023 is applied as follows:
Year Ended
May 3, 2025April 27, 2024April 29, 2023
Statutory federal tax expense rate21 %21 %21 %
State tax, net of federal benefit— %(2)%%
Research tax credits(24)%20 %14 %
Share compensation(53)%24 %18 %
Other— %(1)%%
Foreign rate differential(12)%(34)%(32)%
Change in valuation allowance72 %(49)%(15)%
Withholding taxes%(4)%(1)%
Effective tax rate%(25)%%
A reconciliation of the beginning and ending amounts of unrecognized tax benefits is as follows (in thousands):
May 3, 2025April 27, 2024
Beginning gross unrecognized tax benefits $4,574 $2,865 
Additions for tax positions taken in the current year5,1961,988 
Subtractions for tax positions taken in the prior year(278)(210)
Lapses in statute of limitations(52)(69)
Ending gross unrecognized tax benefits $9,440 $4,574 
The Company recognizes the tax effects of an uncertain tax position only if it is more likely than not to be sustained based solely on such position’s technical merits as of the reporting date and only in an amount more likely than not to be sustained upon review by the tax authorities.
Included in the balance of unrecognized tax benefits as of May 3, 2025 and April 29, 2024 were potential benefits of $9.4 million and $4.6 million, respectively, which if recognized, would potentially affect the effective tax rate. If the unrecognized tax benefits were recognized, it would result in additional deferred tax assets, which are expected to require a full valuation allowance based on the Company’s current valuation allowance position. Unrecognized tax benefits are not expected to significantly increase or decrease within the next 12 months.
The Company’s policy is to recognize interest and penalties accrued on any unrecognized tax benefits as a component of income tax expense. For the years ended May 3, 2025, April 29, 2024 and April 29, 2023, the Company’s current tax provision was not impacted by interest and penalties.
The Company files U.S. federal and state and non-U.S. income tax returns with varying statutes of limitations. The Company’s tax returns continue to remain subject to examination by U.S. federal authorities for the years ended April 30, 2022 through 2024 and by state authorities for the years ended April 30, 2021 through 2024. For the Company’s international subsidiaries, the tax years that remain open to examination vary based on the year that each entity began operating.
v3.25.2
Net Income (Loss) Per Share
12 Months Ended
May 03, 2025
Earnings Per Share [Abstract]  
Net Income (Loss) Per Share Net Income (Loss) Per Share
Net income (loss) per share was determined as follows for the years presented (in thousands, except per share amounts):
Year Ended
May 3, 2025April 27, 2024April 29, 2023
Numerator:
Net income (loss)$52,183 $(28,369)$(16,547)
Denominator:
Weighted-average shares outstanding used in basic calculation167,505 155,091 146,556 
Effect of dilutive shares
Share-based compensation awards10,611 — — 
Customer Warrant3,042 — — 
Weighted-average shares outstanding used in diluted calculation181,158 155,091 146,556 
Net income (loss) per share attributable to ordinary shareholders
Basic$0.31 $(0.18)$(0.11)
Diluted$0.29 $(0.18)$(0.11)
Potential dilutive securities include dilutive ordinary shares from share-based awards attributable to the assumed exercise of share options, restricted share units and employee stock purchase plan shares using the treasury stock method. Under the treasury stock method, potential ordinary shares outstanding are not included in the computation of diluted net loss per share if their effect is anti-dilutive. The following potentially dilutive securities outstanding have been excluded from the computations of diluted weighted average shares outstanding for the years ended May 3, 2025, April 27, 2024 and April 29, 2023:
Year Ended
May 3, 2025April 27, 2024April 29, 2023
Share-based compensation awards3,349 16,777 15,194 
Customer Warrant— 4,080 4,080 
3,349 20,857 19,274 
v3.25.2
Segment and Geographic Information
12 Months Ended
May 03, 2025
Segment Reporting [Abstract]  
Segment and Geographic Information Segment and Geographic Information
As discussed in “Note 2. Significant Accounting Policies,” the Company operates in one reportable segment. The CODM uses net income or loss for the purposes of making operating decisions, allocating resources and evaluating financial performance. The measure of segment assets is reported on the consolidated balance sheet as total assets, although the CODM does not evaluate asset information for
purposes of allocating resources or evaluating performance. The table below provides information about the Company’s revenue, significant segment expenses and other segment expenses (in thousands):
Year Ended
May 3, 2025April 27, 2024April 29, 2023
Revenue$436,775 $192,970 $184,193 
Less:
Cost of revenue153,866 73,538 78,000 
Personnel related expenses95,269 69,630 59,089 
Share-based compensation76,160 37,890 22,883 
Other segment items*59,297 40,281 40,768 
Net income (loss)$52,183 $(28,369)$(16,547)
*Other segment items primarily include lease expenses, external professional services expenses, depreciation and amortization, interest income and tax provision (benefit).
The following table summarizes revenue disaggregated by primary geographical market based on destination of shipment for products, and location of contracting entity for IP and engineering services, which may differ from the end customer’s principal offices (in thousands):
Year Ended
May 3, 2025April 27, 2024April 29, 2023
Hong Kong$243,727 $70,162 $9,646 
United States65,097 49,569 44,253 
Mainland China80,055 28,264 96,935 
Taiwan3,624 21,286 5,363 
Rest of World44,272 23,689 27,997 
$436,775 $192,970 $184,194 
The following table presents long-lived assets information based on the physical location of the assets by geographic region (in thousands):
May 3, 2025April 27, 2024
Property and equipment, net:
Taiwan$38,501 $24,874 
United States12,793 11,150 
Hong Kong8,047 5,208 
Mainland China4,290 2,433 
$63,631 $43,665 
v3.25.2
Pay vs Performance Disclosure - USD ($)
$ in Thousands
12 Months Ended
May 03, 2025
Apr. 27, 2024
Apr. 29, 2023
Pay vs Performance Disclosure      
Net income (loss) $ 52,183 $ (28,369) $ (16,547)
v3.25.2
Insider Trading Arrangements
3 Months Ended
May 03, 2025
shares
Trading Arrangements, by Individual  
Non-Rule 10b5-1 Arrangement Adopted false
Non-Rule 10b5-1 Arrangement Terminated false
David Zinsner [Member]  
Trading Arrangements, by Individual  
Material Terms of Trading Arrangement
On March 19, 2025, David Zinsner, a member of the board of directors of the Company, resigned from the board and terminated the Rule 10b5-1 Trading Plan Mr. Zinsner adopted on December 26, 2024.
Name David Zinsner
Title member of the board of directors
Rule 10b5-1 Arrangement Terminated true
Termination Date March 19, 2025
Yat Tung (Job) Lam [Member]  
Trading Arrangements, by Individual  
Material Terms of Trading Arrangement
On April 4, 2025, Yat Tung (Job) Lam, Chief Operating Officer and a member of the board of directors of the Company terminated the Rule 10b5-1 Trading Plan Mr. Lam adopted on July 2, 2024.
Name Yat Tung (Job) Lam
Title Chief Operating Officer
Rule 10b5-1 Arrangement Terminated true
Termination Date April 4, 2025
William J. Brennan [Member]  
Trading Arrangements, by Individual  
Material Terms of Trading Arrangement On March 10, 2025, we reported in our Quarterly Report on Form 10-Q for the quarterly period ended February 1, 2025 that Mr. Brennan adopted a Rule 10b5-1 Trading Plan on January 10, 2025. However, such Rule 10b5-1 Trading Plan was not processed by the plan administrator and thus not actually entered into. On April 15, 2025, William J. Brennan, our Chief Executive Officer and a member of our board of directors, adopted a Rule 10b5-1 Trading Plan (the Plan), intended to satisfy the affirmative defense conditions of Rule 10b5-1(c) of the Exchange Act, pursuant to which a maximum amount of: (i) 144,128 of our ordinary shares held directly by Mr. Brennan may be sold between August 1, 2025 and June 30, 2026 and (ii) 500,000 of our ordinary shares held by The Brennan Family Trust, DTD 09/06/2002 may be sold between August 1, 2025 and June 30, 2026. The plan terminates on the earlier of: (i) June 30, 2026, (ii) the first date on which all trades set forth in the plan have been executed or (iii) such date as the plan is otherwise terminated according to its terms. Mr. Brennan is a joint trustee with shared voting and investment power over the shares held by The Brennan Family Trust, DTD 09/06/2002.
Name William J. Brennan
Title Chief Executive Officer
Rule 10b5-1 Arrangement Adopted true
Adoption Date April 15, 2025
Expiration Date June 30, 2026
Arrangement Duration 333 days
William J. Brennan Trading Arrangement, Shares Held Directly By Mr. Brennan [Member] | William J. Brennan [Member]  
Trading Arrangements, by Individual  
Aggregate Available 144,128
William J Brennan Trading Arrangement, Shares Held By The Brennan Family Trust [Member] | William J. Brennan [Member]  
Trading Arrangements, by Individual  
Aggregate Available 500,000
v3.25.2
Insider Trading Policies and Procedures
12 Months Ended
May 03, 2025
Insider Trading Policies and Procedures [Line Items]  
Insider Trading Policies and Procedures Adopted true
v3.25.2
Cybersecurity Risk Management and Strategy Disclosure
12 Months Ended
May 03, 2025
Cybersecurity Risk Management, Strategy, and Governance [Line Items]  
Cybersecurity Risk Management Processes for Assessing, Identifying, and Managing Threats [Text Block]
We have established policies and processes for assessing, identifying and managing material risk from cybersecurity threats. These policies and processes are intended to protect the confidentiality, integrity and availability of our critical information systems and our critical data, including intellectual property and confidential information that is proprietary, strategic or competitive in nature.
We conduct periodic risk assessments to identify cybersecurity threats. These risk assessments include identifying reasonably foreseeable potential internal and external risks, the likelihood of occurrence and any potential damage that could result from such risks, and the sufficiency of existing policies, procedures, systems, controls and other safeguards in place to manage such risks. We also use third-party service providers from time to time in connection with our risk assessment processes.
As part of our overall risk management program, we provide training to employees at all levels on cybersecurity awareness and the protection of confidential information. In addition, we have established a cybersecurity incident response process that includes procedures for detecting and responding to cybersecurity incidents. The Company also participates in a cybersecurity risk insurance policy.
As of the date of this Annual Report on Form 10-K, we are not aware of any risks from cybersecurity threats, including as a result of any previous cybersecurity incidents, that have materially affected or are reasonably likely to materially affect us, including our business strategy, results of operations or financial condition. See Item 1A, “Risk Factors,” in this annual report on Form 10-K , including the risk factors entitled “Cybersecurity breaches, cyberattacks and other disruptions to information technology systems could disrupt our operations, compromise the confidentiality of our data or our intellectual property, and adversely affect our business, reputation, operations and financial results” and “Our business may be impacted by information technology system failures or network disruptions and lack of redundancy” in this Annual Report on Form 10-K for additional information about our cybersecurity-related risks.
Cybersecurity Risk Management Processes Integrated [Flag] true
Cybersecurity Risk Management Processes Integrated [Text Block]
We have established policies and processes for assessing, identifying and managing material risk from cybersecurity threats. These policies and processes are intended to protect the confidentiality, integrity and availability of our critical information systems and our critical data, including intellectual property and confidential information that is proprietary, strategic or competitive in nature.
Cybersecurity Risk Management Third Party Engaged [Flag] true
Cybersecurity Risk Third Party Oversight and Identification Processes [Flag] true
Cybersecurity Risk Materially Affected or Reasonably Likely to Materially Affect Registrant [Flag] false
Cybersecurity Risk Board of Directors Oversight [Text Block]
Our Board considers cybersecurity risk as part of its overall risk oversight function and has delegated to the Nominating and Corporate Governance Committee of the Board (the NCG Committee) overall oversight of cybersecurity matters and other policies and internal controls regarding cybersecurity risks. The Audit Committee of the Board (the Audit Committee) is responsible for oversight of disclosure controls with respect to potential cybersecurity incidents as well as the Company’s compliance with SEC rules applicable to cybersecurity risk management.
In fiscal 2025 the Audit Committee and the NCG Committee received reports on our cybersecurity risk management initiatives. In addition, our management team updates the Board with respect to the Company’s overall cybersecurity risk posture and initiatives in order to improve our cybersecurity risk controls. As necessary, the Audit Committee will oversee management’s responses to any significant cybersecurity incidents including any disclosures required by law. The full Board also receives a briefing from management on our cyber risk management program at least annually.
Cybersecurity Risk Board Committee or Subcommittee Responsible for Oversight [Text Block] The Audit Committee of the Board (the Audit Committee) is responsible for oversight of disclosure controls with respect to potential cybersecurity incidents as well as the Company’s compliance with SEC rules applicable to cybersecurity risk management.
Cybersecurity Risk Process for Informing Board Committee or Subcommittee Responsible for Oversight [Text Block] In fiscal 2025 the Audit Committee and the NCG Committee received reports on our cybersecurity risk management initiatives.
Cybersecurity Risk Role of Management [Text Block]
Our management team, which includes our IT management team, is responsible for day-to-day implementation, management and evaluation of our cybersecurity risk assessment and management processes. The IT management team has primary responsibility for our overall cybersecurity risk management program, including monitoring the prevention, detection, mitigation and remediation of cybersecurity incidents, and works in partnership with our other business leaders, including our Chief Legal Officer, Chief of Staff and internal audit function, as needed. Our IT management team supervises
both our internal cybersecurity personnel and any retained external cybersecurity consultants. Our Director of IT has served in various roles in information technology and information security for over 15 years.
Cybersecurity Risk Management Positions or Committees Responsible [Flag] true
Cybersecurity Risk Management Positions or Committees Responsible [Text Block] The IT management team has primary responsibility for our overall cybersecurity risk management program, including monitoring the prevention, detection, mitigation and remediation of cybersecurity incidents, and works in partnership with our other business leaders, including our Chief Legal Officer, Chief of Staff and internal audit function, as needed. Our IT management team supervises both our internal cybersecurity personnel and any retained external cybersecurity consultants.
Cybersecurity Risk Management Expertise of Management Responsible [Text Block] Our Director of IT has served in various roles in information technology and information security for over 15 years.
Cybersecurity Risk Process for Informing Management or Committees Responsible [Text Block] Our cybersecurity incident response process is designed to escalate significant cybersecurity incidents to a team of business leaders, including, but not limited to, our Chief of Staff, Chief Legal Officer and Chief Financial Officer. In the case of a cybersecurity incident, this team of business leaders will work with our incident response team to help determine the severity of the impact of a cybersecurity incident, as well as to help mitigate and remediate cybersecurity incidents of which they are notified. The incident response team will also work under the oversight of legal counsel and the Audit Committee to determine whether an incident is material for disclosure purposes under applicable law.
Cybersecurity Risk Management Positions or Committees Responsible Report to Board [Flag] true
v3.25.2
Significant Accounting Policies (Policies)
12 Months Ended
May 03, 2025
Accounting Policies [Abstract]  
Basis of Presentation
Basis of Presentation
These consolidated financial statements have been prepared in accordance with generally accepted accounting principles in the United States (GAAP). The consolidated financial statements include the results of Credo Technology Group Holding Ltd and its wholly-owned subsidiaries. All intercompany balances and transactions have been eliminated in consolidation.
The Company’s fiscal year is a 52- or 53-week period ending on the Saturday closest to April 30. The additional week in a 53-week year is added to the first quarter, making such quarter consist of 14 weeks. Accordingly, every fifth or sixth fiscal year will have a 53-week period. The fiscal years ended April 27, 2024 (fiscal year 2024) and April 29, 2023 (fiscal year 2023) were both 52-week fiscal years. The fiscal year ended May 3, 2025 (fiscal year 2025) was a 53-week fiscal year.
Reclassifications
Reclassifications
Certain prior period balances were reclassified to conform to the current period’s presentation. None of these reclassifications had an impact on reported net loss or cash flows for any of the periods presented.
Use of Estimates
Use of Estimates
The preparation of these consolidated financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the amounts reported in the Company’s consolidated financial statements and accompanying notes.
The Company bases its estimates and judgments on historical experience, knowledge of current conditions and beliefs of what could occur in the future, given the available information. Estimates are used for, but not limited to, write-down for excess and obsolete inventories, the standalone selling price for each distinct performance obligation included in customer contracts with multiple performance obligations, variable consideration from revenue contracts, determination of the fair value of share-based awards and customer warrant, the realizability of tax assets and estimates of tax reserves, impairment of long-lived assets, and incremental borrowing rate used in the Company’s operating lease calculations. Actual results may differ from those estimates and such differences may be material to the financial statements. As new events continue to evolve and additional information becomes available, any
changes to these estimates and assumptions will be recognized in the consolidated financial statements as soon as they become known.
Foreign Currency
Foreign Currency
All of the Company’s subsidiaries use U.S. dollars as their functional currency, except for its entities located in Taiwan and mainland China. The functional currencies of these entities are their respective local currency. Foreign currency assets and liabilities are remeasured into the functional currencies at the end-of-period exchange rates except for non-monetary assets and liabilities, which are remeasured at historical exchange rates. Revenue and expenses are remeasured at the exchange rates in effect during the period the transactions occurred, except for those expenses related to balance sheet amounts, which are remeasured at historical exchange rates. Gains or losses from foreign currency transactions are included in the consolidated statements of operations as part of ‘other income (expense), net’. Translation gains and losses are recorded in accumulated other comprehensive income as a component of shareholders' equity.
Cash, Cash Equivalents and Short-term Investments
Cash, Cash Equivalents and Short-term Investments
Cash and cash equivalents are highly liquid investments with insignificant interest rate risk and maturities of three months or less at the time of acquisition. Cash and cash equivalents consist primarily of cash balances in the Company’s bank checking and savings accounts, and government and institutional money market funds.
Investments not considered cash equivalents and with maturities of one year or less from the consolidated balance sheet date are classified as short-term investments. Short-term investments consist of certificates of deposit with original maturity dates between three and twelve months.
The classification of our short-term investments is determined at the time of purchase, and such determination is reevaluated at each balance sheet date. Our short-term investments include certificates of deposit, which are classified as held-to-maturity. These investments are recorded at amortized cost basis. If the cost of an individual investment exceeds its fair value, we evaluate, among other factors, general market conditions, the duration and extent to which the fair value is less than cost, and our intent and ability to hold the investment. Once a decline in fair value is determined to be other-than-temporary, an impairment charge is recorded and a new cost basis in the investment is established.
Accounts Receivable
Accounts Receivable
Accounts receivable are recorded at the invoiced amount, net of allowance for credit losses. The Company performs periodic credit evaluations of its customers’ financial condition and does not require collateral from them. The Company assesses the collectability by reviewing accounts receivable on a customer-by-customer basis. To manage credit risk, management performs ongoing credit evaluations of the customers’ financial condition, monitors payment performance, and assesses current economic conditions, as well as reasonable and supportable forecasts of future economic conditions, that may affect collectability of the outstanding receivables. Management does not believe that an allowance for credit losses is needed as of May 3, 2025 or April 27, 2024 based on review of credit worthiness of the customers and their payment histories.
Inventory
Inventory
The Company values its inventory, which includes raw materials, assembly and test, and other manufacturing costs, at the lower of cost and net realizable value. Cost is computed using standard cost, which approximates actual cost, on a first-in, first-out basis. Net realizable value is the estimated selling price of the Company’s products in the ordinary course of business, less reasonably predictable costs of completion, disposal and transportation. The Company regularly reviews inventory quantities on hand and records write-downs for excess and obsolete inventory based primarily on the shipment history and its estimated forecast of product demand. These factors are impacted by market and economic conditions,
technology changes, new product introductions and changes in strategic direction. If the future demand for the Company’s services and products is less favorable than the Company’s forecasts, the value of the inventories may be required to be reduced, which could result in additional expense to the Company and affect its results of operations. Once inventory is written down, its new value is maintained until it is sold, scrapped, or written down for further valuation losses.
Property and Equipment, Net
Property and Equipment, Net
Property and equipment are stated at cost, net of accumulated depreciation and amortization. Additions, improvements and major renewals are capitalized, and maintenance, repairs and minor renewals are expensed as incurred. Assets are held in construction in progress until placed in service, upon which date, the Company begins to depreciate these assets. When assets are retired or otherwise disposed of, the cost and accumulated depreciation are removed from the accounts and any resulting gain or loss is reflected in the consolidated statements of income in the period realized. Depreciation and amortization is computed using the straight-line method over the estimated useful lives of the assets. Useful lives by asset category are as follows:
Asset CategoryUseful Life
(in years)
Computer equipment and software3
Laboratory equipment5
Production equipment
2 - 7
Leasehold improvements
5 or remaining lease term
Leases
Leases
The Company determines if an arrangement is a lease at inception. Operating lease right-of-use (ROU) assets and liabilities are recognized at the commencement date of the lease based on the present value of lease payments over the lease term. Operating lease ROU assets also include any initial direct costs and prepayments less lease incentives. Lease terms may include options to extend or terminate the lease when it is reasonably certain that the Company will exercise such options. As the Company's leases do not provide an implicit rate, the Company uses its collateralized incremental borrowing rate based on the information available at the lease commencement date, including lease term, in determining the present value of lease payments. Lease expense for these leases is recognized on a straight line basis over the lease term.
Impairment of Long-lived Assets
Impairment of Long-lived Assets
The Company assesses the impairment of long-lived assets, which consist primarily of property and equipment, whenever events or changes in circumstances indicate that such assets might be impaired and the carrying value may not be recoverable. Events or changes in circumstances that may indicate that an asset is impaired include significant decreases in the market value of an asset, significant underperformance relative to expected historical or projected future results of operations, a change in the extent or manner in which an asset is utilized, significant declines in the estimated fair value of the overall Company for a sustained period, shifts in technology, loss of key management or personnel, changes in the Company’s operating model or strategy and competitive forces.
If events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable and the expected undiscounted future cash flows attributable to the asset are less than the carrying amount of the asset, an impairment loss equal to the excess of the asset’s carrying value over its fair value is recorded. Fair value is determined based on the present value of estimated expected future cash flows using a discount rate commensurate with the risk involved, quoted market prices or appraised values, depending on the nature of the asset.
Revenue Recognition
Revenue Recognition
The Company’s revenues consist of sales of its products, licensing of its IP and providing product and IP license engineering services. Product sales consist of shipments of its ICs and AEC products. IP license revenue includes fees from licensing of the Company’s SerDes IP and related support and royalties. Product and IP license engineering services revenue consists of engineering fees associated with integration of the Company’s technology solutions into its customers’ products and IP, respectively. The Company’s customers are primarily original equipment manufacturers who design and manufacture end market devices for the communications and enterprise networks markets. The Company’s revenue is driven by various trends in these markets. The Company’s revenue is also impacted by changes in the number and average selling prices of its IC products.
The Company recognizes revenue upon transfer of control of promised goods and services in an amount that reflects the consideration it expects to receive in exchange for those goods and services. The Company also considers the constraint on estimates of variable consideration when estimating the total transaction price. The Company’s policy is to record revenue net of any applicable sales, use or excise taxes. Changes in the Company’s contract assets and contract liabilities primarily result from the timing difference between the Company’s performance and the customer’s payment. The Company fulfills its obligations under a contract with a customer by transferring products or services in exchange for consideration from the customer. The Company recognizes a contract asset when it transfers products or services to a customer and the right to consideration is conditional on something other than the passage of time. Accounts receivable are recorded when the customer has been billed or the right to consideration is unconditional other than the passage of time. The Company recognizes deferred revenue when it has received consideration or an amount of consideration is due from the customer and it has a future obligation to transfer products or services.
Product Sales - The Company transacts with customers primarily pursuant to standard purchase orders for delivery of products and generally allows customers to cancel or change purchase orders within limited notice periods prior to the scheduled shipment date. The Company offers standard performance warranties of twelve months after product delivery and offers limited product return rights to certain distributors. The Company recognizes product sales when it transfers control of promised goods in an amount that reflects the consideration to which it expects to be entitled to in exchange for those goods, net of accruals for estimated sales returns and rebates. As of May 3, 2025 and April 27, 2024, the sales returns and rebate reserves were not material.
Product Engineering Services Revenue - Some product revenue contracts include non-recurring engineering services deliverables. The Company recognizes revenue from these agreements over time as services are provided or at point in time upon completion and acceptance by the customer of contract deliverables, depending on the terms of the arrangement. Revenue is deferred for any amounts billed or received prior to delivery of services. The Company believes the input method, based on time spent by its engineers, best depicts the efforts expended to transfer services to the customers.
IP License Revenue - The Company’s IP license revenue consists of perpetual licenses, support and maintenance, engineering services and royalties. The Company enters into perpetual semiconductor IP license agreements, that have a fixed fee, whereby licensees pay a fixed fee for the right to incorporate the Company’s IP technologies into the licensee’s products. The IP license agreements do not typically grant the customer the right to terminate for convenience. Where such rights exist, termination is prospective, with no refund of fees already paid by the customer.
IP revenue recognition is dependent on the nature and terms of each agreement. The Company recognizes license revenue at the point of time of the delivery of the IP. In connection with the license arrangements, the Company offers support to assist customers in qualifying their final product. Revenue from customer support is deferred and recognized ratably over the support period, which is typically one year. Some IP license revenue contracts also include non-recurring engineering services deliverables, which were not material for any of the periods presented. The Company recognizes revenue from these
agreements similar to the method described under the caption “Product Engineering Services Revenue” above.
In certain cases, the Company also charges licensees royalties related to the distribution or sale of products that use its technologies. Such royalties are reported to us on a quarterly basis. The Company estimates the sales-based royalties earned each quarter primarily based on its customers’ reporting of sales activity incurred in that quarter. The Company recognizes the estimated royalty revenue when it is probable that reversal of such amounts will not occur. Any differences between actual royalties owed by a customer and the quarterly estimates are recognized when updated information becomes available.
Customer Warrant
Customer Warrant
The Company accounts for the warrant issued to Amazon.com NV Investment Holdings LLC as an equity instrument, based on the specific terms of the warrant agreement. When management determines that it is probable that a tranche of the warrant will vest and we recognize the related revenue, the grant date fair value of the associated tranche will be recognized in shareholders’ equity and the underlying expense will be amortized as a reduction of revenue in proportion to the amount of related revenue recognized.
Cost of Revenue
Cost of Revenue
Cost of revenue includes cost of materials, including wafers processed by third-party foundries, cost associated with packaging and assembly, testing and shipping, cost of personnel, including share-based compensation, depreciation of equipment associated with manufacturing support, logistics and quality assurance, warranty cost, amortization of intellectual property purchased from third-parties, write-down of inventories, and amortization and impairment of production equipment no longer in use. Cost of revenue includes cost of product sales revenue, cost of product engineering services revenue and cost of IP license revenue.
Shipping and Handling Costs
Shipping and Handling Costs
Shipping and handling costs incurred for delivery to customers are expensed as incurred and are included in selling, general and administrative expenses in the Company’s Consolidated Statements of Operations.
Research and Development
Research and Development
Research and development expenses consist of costs incurred in performing research and development activities and includes salaries, share-based compensation, employee benefits, occupancy costs, pre-production engineering mask costs, and prototype wafer, packaging and test costs. Research and development costs are expensed as incurred.
Share-Based Compensation
Share-Based Compensation
The Company records compensation expense in connection with share-based awards granted to employees and non-employees in accordance with guidance related to share-based payments. This guidance requires that all share-based compensation be recognized as an expense in the consolidated financial statements and that such cost be measured at the fair value of the award. The Company generally amortizes share-based compensation expense under the straight-line attribution method over the vesting period of the share-based award. For performance-based awards, the Company amortizes share-based compensation expense under the graded vesting method over the vesting period of the award. The Company has elected to use the Black-Scholes option pricing model to determine the fair value of ordinary share options on the dates of grant. Calculating the fair value of share options using the Black-Scholes model requires inputs and assumptions, including the fair value of the Company’s ordinary shares, the expected term of share options and share price volatility. The Company estimates the expected life of options granted based on the simplified method. The Company estimates the volatility of
its ordinary shares on the date of grant based on the Company’s historical stock price volatility. The Company has not paid and has no current plans to pay dividends. The Company accounts for forfeitures as they occur.
The fair value of each restricted share unit is estimated based on the market price of the Company’s ordinary share on the date of grant. The fair value of each share issued under the Company’s employee share purchase plan is estimated based on the Black-Scholes option pricing model.
Income Taxes
Income Taxes
The Company is subject to income taxes in the United States and certain foreign jurisdictions. Significant judgment is required in determining the Company’s provision for income taxes and income tax assets and liabilities, including evaluating uncertainties in the application of accounting principles and complex tax laws.
The Company uses the asset and liability method to account for income taxes. Current income tax expense or benefit represents the amount of income taxes expected to be payable or refundable for the current year. Under this method, deferred income tax assets and liabilities are determined based on differences between the financial statement reporting and tax bases of assets and liabilities and net operating loss and credit carryforward. Deferred tax assets and liabilities are measured using enacted tax rates applied to taxable income in the years in which those temporary differences are expected to be recovered or settled. A valuation allowance is established when necessary to reduce deferred tax assets to the amount expected to be realized.
The Company accounts for uncertain tax positions in accordance with ASC 740‑10, Accounting for Uncertainty in Income Taxes. The Company recognizes the tax effects of an uncertain tax position only if such position is more likely than not to be sustained based solely on its technical merits as of the reporting date and only in an amount more likely than not to be sustained upon review by the tax authorities. Interest and penalties related to uncertain tax positions are classified in the consolidated financial statements as income tax expense.
Net Income (Loss) Per Share
Net Income (Loss) Per Share
Basic net income (loss) per share is computed using the weighted average number of ordinary shares outstanding during the period. Diluted net income (loss) per share is computed using the weighted average number of ordinary and potentially dilutive shares outstanding during the period using the treasury stock method. Under the treasury stock method, the effect of equity awards outstanding is not included in the computation of diluted net income (loss) per share for periods when their effect is anti-dilutive.
Segment Information
Segment Information
Operating segments are identified as components of an enterprise about which discrete financial information is available for evaluation by the chief operating decision-maker (CODM) in deciding resource allocation and assessing performance. The Company’s Chief Executive Officer is its CODM. The Company’s CODM reviews financial information presented on a consolidated basis for the purposes of making operating decisions, allocating resources and evaluating financial performance. Consequently, the Company has determined it operates and manages its business in one operating and one reportable segment.
Accounting Pronouncement Recently Adopted and Recent Accounting Pronouncements Not Yet Adopted
Accounting Pronouncement Recently Adopted
In November 2023, the FASB issued ASU 2023-07, Segment Reporting (Topic 280) Improvements to Reportable Segment Disclosures, which requires disclosure of incremental segment information on an annual and interim basis. This standard is effective for fiscal years beginning after December 15, 2023,
and interim periods within fiscal years beginning after December 15, 2024, and requires retrospective application to all prior periods presented in the financial statements. The Company adopted this guidance in the fourth quarter of fiscal year 2025 on a retrospective basis. The adoption did not have a material impact to the Company’s consolidated financial statements. Refer to ‘Note 13. Segment and Geographic Information’ for further details.
Recent Accounting Pronouncements Not Yet Adopted
In December 2023, the FASB issued ASU 2023-09, Income Taxes (Topic 740) Improvements to Income Tax Disclosures, which requires disclosure of disaggregated income taxes paid, prescribes standard categories for the components of the effective tax rate reconciliation, and modifies other income tax-related disclosures. This standard is effective for fiscal years beginning after December 15, 2024, and may be applied on a retrospective or prospective basis. The Company is currently evaluating the impact of adopting this guidance on its consolidated financial statements and disclosures.
In November 2024, the FASB issued ASU 2024-03, Income Statement—Reporting Comprehensive Income— Expense Disaggregation Disclosures, which requires disclosure of, in interim and annual reporting periods, additional information about certain expenses in the financial statements. This standard is effective for fiscal years beginning after December 15, 2026, and interim periods beginning after December 15, 2027 and may be applied on a retrospective or prospective basis. The Company is currently evaluating the impact of adopting this guidance on its consolidated financial statements and disclosures.
v3.25.2
Significant Accounting Policies (Tables)
12 Months Ended
May 03, 2025
Accounting Policies [Abstract]  
Schedule of Estimated Useful Lives by Asset Category Useful lives by asset category are as follows:
Asset CategoryUseful Life
(in years)
Computer equipment and software3
Laboratory equipment5
Production equipment
2 - 7
Leasehold improvements
5 or remaining lease term
Property and equipment consisted of the following (in thousands):
May 3, 2025April 27, 2024
Production equipment$44,789 $27,608 
Computer equipment and software27,901 18,271 
Laboratory equipment21,944 19,840 
Leasehold improvements3,222 2,525 
Others291 534 
Construction in progress9,687 3,616 
107,834 72,394 
Less: accumulated depreciation and amortization(44,203)(28,729)
$63,631 $43,665 
v3.25.2
Concentrations (Tables)
12 Months Ended
May 03, 2025
Risks and Uncertainties [Abstract]  
Schedule of Significant Customers' Accounts Receivable and Revenue
The following table summarizes the significant customers’ accounts receivable and revenue as a percentage of total accounts receivable and total revenue, respectively:
Accounts ReceivableMay 3, 2025April 27, 2024
Customer A86 %53 %
Customer B*23 %
Year Ended
RevenueMay 3, 2025April 27, 2024April 29, 2023
Customer A67 %39 %46 %
Customer B*15 %*
Customer C**13 %
Customer D**12 %
* Less than 10% of total accounts receivable or total revenue.
v3.25.2
Revenue Recognition (Tables)
12 Months Ended
May 03, 2025
Revenue Recognition and Deferred Revenue [Abstract]  
Schedule of Weighted-Average Assumptions used in Black-Scholes Option Pricing Model The grant date fair value of the Warrant share was estimated using the following assumptions:
At Grant Date
Expected volatility40.00%
Weighted-average expected term (in years)7
Risk-free interest rate1.41%
Dividend yield—%
Fair value per ordinary share$10.74
v3.25.2
Fair Value Measurements (Tables)
12 Months Ended
May 03, 2025
Fair Value Disclosures [Abstract]  
Schedule of Fair Value Measurements, Recurring
The following tables present the fair value of the financial instruments measured on a recurring basis, or measured at amortized cost which approximates fair value, as of May 3, 2025 and April 27, 2024 (in thousands).
May 3, 2025
Level 1Level 2Level 3Total
Cash equivalents:
Money market funds$148,036 $— $— $148,036 
Certificates of deposit
— $65,137 — $65,137 
Short-term investments:
Certificates of deposit
— 195,010 — 195,010 
Total cash equivalents and short-term investments$148,036 $260,147 $— $408,183 
April 27, 2024
Level 1Level 2Level 3Total
Cash equivalents:
Money market funds$57,175 $— $— $57,175 
Short-term investments:
Certificates of deposit
— 343,061 — 343,061 
Total cash equivalents and short-term investments$57,175 $343,061 $— $400,236 
v3.25.2
Supplemental Financial Information (Tables)
12 Months Ended
May 03, 2025
Organization, Consolidation and Presentation of Financial Statements [Abstract]  
Schedule of Inventories
Inventories consisted of the following (in thousands):
May 3, 2025April 27, 2024
Raw materials$12,734 $9,415 
Work in process24,583 7,470 
Finished goods52,712 9,022 
$90,029 $25,907 
Schedule of Property, Plant and Equipment Useful lives by asset category are as follows:
Asset CategoryUseful Life
(in years)
Computer equipment and software3
Laboratory equipment5
Production equipment
2 - 7
Leasehold improvements
5 or remaining lease term
Property and equipment consisted of the following (in thousands):
May 3, 2025April 27, 2024
Production equipment$44,789 $27,608 
Computer equipment and software27,901 18,271 
Laboratory equipment21,944 19,840 
Leasehold improvements3,222 2,525 
Others291 534 
Construction in progress9,687 3,616 
107,834 72,394 
Less: accumulated depreciation and amortization(44,203)(28,729)
$63,631 $43,665 
Schedule of Accrued Expenses
Accrued expenses and other current liabilities consisted of the following (in thousands):
May 3, 2025April 27, 2024
Accrued expenses$12,202 $8,832 
Accruals relating to inventory purchases10,164 778 
Current payables relating to purchases of property and equipment8,420 5,950 
Current portion of operating lease liabilities3,342 2,741 
Other1,328 3,902 

$35,456 $22,203 
Schedule of Other Current Liabilities
Accrued expenses and other current liabilities consisted of the following (in thousands):
May 3, 2025April 27, 2024
Accrued expenses$12,202 $8,832 
Accruals relating to inventory purchases10,164 778 
Current payables relating to purchases of property and equipment8,420 5,950 
Current portion of operating lease liabilities3,342 2,741 
Other1,328 3,902 

$35,456 $22,203 
Schedule of Other Noncurrent Liabilities
Other non-current liabilities consisted of the following (in thousands):
May 3, 2025April 27, 2024
Non-current payables relating to purchases of property and equipment$5,762 $4,950 
Other non-current liabilities1,509 1,031 
$7,271 $5,981 
v3.25.2
Commitments and Contingencies (Tables)
12 Months Ended
May 03, 2025
Commitments and Contingencies Disclosure [Abstract]  
Schedule of Non-Cancelable Purchase Obligations
Total future non-cancelable purchase obligations as of May 3, 2025 were as follows (in thousands):
Fiscal Year Purchase Commitments to Manufacturing Vendors Technology License Fees Total
2026$34,675 $11,795 $46,470 
20275,013 8,228 13,241 
20283,800 350 4,150 
2029— 350 350 
Total unconditional purchase commitments$43,488 $20,723 $64,211 
v3.25.2
Share Incentive Plan (Tables)
12 Months Ended
May 03, 2025
Share-Based Payment Arrangement [Abstract]  
Summary of Information Related to Share Option Activity
A summary of information related to share option activity, excluding options early exercised, is as follows:
Outstanding Share Options (in millions)Weighted-Average Exercise PriceWeighted-Average Remaining Contractual TermAggregate Intrinsic Value (in millions)
Balances as of April 30, 202211.4$1.947.12$103.4 
Options exercised and vested(2.2)$1.48
Options canceled/ forfeited(0.2)$3.34
Balances as of April 29, 20238.9$2.026.22$0.1 
Options exercised and vested(2.3)$1.98
Options canceled/ forfeited(0.2)$4.64
Balances as of April 27, 20246.4$1.975.30$106.5 
Options exercised and vested(2.9)$1.64
Options canceled/ forfeited$4.58
Balances as of May 3, 20253.5$2.234.79$162.8 
Vested or expected to vest as of May 3, 2025
3.5$2.234.79$162.8 
Exercisable as of May 3, 2025
3.5$2.214.78$161.6 
Summary of Weighted Average Assumptions used in Black-Scholes Model
The following weighted-average assumptions to calculate the fair value of ordinary shares to be issued under the ESPP on the date of grant using the Black-Scholes option pricing model in the periods presented:
Year Ended
May 3, 2025April 27, 2024April 29, 2023
Grant date fair value10.516.044.27
Expected volatility74.99%56.13%34.00%
Expected term (in years)1.181.330.93
Risk-free interest rate4.74%3.40%1.54%
Expected dividend yield—%—%—%
Summary of RSU Activity
A summary of time-based RSU activity is as follows:
Number of shares (in millions)
Weighted-Average Grant Date Fair ValueWeighted-Average Remaining Contractual Term
Aggregate Intrinsic Value (in millions)
Balances as of 4/30/20224.1$10.261.65$45.6 
Granted5.5$12.34
Vested(1.4)$10.17
Canceled/ forfeited(0.4)$10.80
Balances as of 4/29/2023
7.8 $11.66 1.65$63.2 
Granted5.4 $20.08 
Vested(2.6)$11.98 
Canceled/ forfeited(0.4)$11.49 
Balances as of 4/27/2024
10.1 $16.11 1.52$188.2 
Granted3.9 $59.10 
Vested(4.0)$15.53 
Canceled/ forfeited(0.6)$20.05 
Balances as of 5/03/2025
9.5 $33.88 1.39$458.1 
Expected to vest as of May 03, 2025
9.5 $33.88 1.39$458.1 
Summary of Share-based Compensation Expense
The following table summarizes share-based compensation cost included in the consolidated statements of operations (in thousands).
Year Ended
May 3, 2025April 27, 2024April 29, 2023
Cost of revenue$1,194 $1,131 $634 
Research and development41,930 21,359 13,326 
Selling, general and administrative34,231 16,532 9,556 
$77,355 $39,022 $23,516 
v3.25.2
Leases (Tables)
12 Months Ended
May 03, 2025
Leases [Abstract]  
Summary of Lease Expense and Supplemental Cash Flow Information
Lease expense and supplemental cash flow information are as follows (in thousands):
Year Ended
May 3, 2025April 27, 2024
Operating lease expenses$4,186 $3,855 
Cash paid for amounts included in the measurement of operating lease liabilities$3,961 $3,495 
Right-of-use assets obtained in exchange for lease obligation$5,178 $978 
Summary of Aggregate Future Lease Payments
The aggregate future lease payments for operating leases as of May 3, 2025 are as follows (in thousands):
Fiscal YearOperating leases
2026
$4,092 
2027
3,515 
2028
3,496 
2029
3,425 
2030
2,824 
Thereafter1,199 
Total lease payments18,551 
Less: Interest2,516 
Present value of lease liabilities$16,035 
v3.25.2
Income Taxes (Tables)
12 Months Ended
May 03, 2025
Income Tax Disclosure [Abstract]  
Summary of Income (Loss) Before Provision for Income Taxes
Income (loss) before provision (benefit) for income taxes consists of the following (in thousands):
Year Ended
May 3, 2025April 27, 2024April 29, 2023
United States$13,795 $8,611 $4,469 
International41,075 (31,356)(22,383)
$54,870 $(22,745)$(17,914)
Summary of Components of Income Tax Expenses
The components of income tax expense (benefit) are summarized as follows (in thousands):
Year Ended
May 3, 2025April 27, 2024April 29, 2023
Current
Federal$— $$(24)
State12 
International2,253 1,484 762 
Total current tax expense 2,265 1,489 740 
Deferred
Federal— 3,092 (2,005)
State— 359 (218)
International423 684 116 
Total deferred tax expense (benefit) 423 4,135 (2,107)
Total tax expense (benefit)$2,687 $5,624 $(1,367)
Summary of Significant Items Comprising the Company's Deferred Taxes
The tax effects of significant items comprising the Company’s deferred taxes are as follows (in thousands):
May 3, 2025April 27, 2024
Deferred tax assets:
Accrued expense$1,904 $1,063 
Net operating losses28,557 4,443 
Research and development credits35,641 15,990 
Share compensation3,667 2,310 
Lease liability3,063 3,154 
Intangibles141 157 
Others11 — 
Total deferred tax assets72,984 27,117 
Deferred tax liabilities
Property and equipment basis(1,963)(1,774)
Right of use assets(2,890)(2,980)
Others— (8)
Total deferred tax liabilities(4,853)(4,762)
Valuation allowance(69,456)(23,258)
Net deferred taxes $(1,325)$(903)
Summary of Valuation Allowance
A summary activity of the valuation allowance is as follows (in thousands):
May 3, 2025April 27, 2024
April 29, 2023
Beginning valuation allowance
$23,258 $9,306 $5,170 
Additions
46,197 13,952 4,136 
Ending valuation allowance
$69,456 $23,258 $9,306 
Summary of Reconciliation of Statutory Rate and Effective Tax Rate For purposes of the reconciliation between the provision for income taxes at the statutory rate and the effective tax rate, a U.S. statutory tax rate of 21% for the years ended May 3, 2025, April 27, 2024 and April 29, 2023 is applied as follows:
Year Ended
May 3, 2025April 27, 2024April 29, 2023
Statutory federal tax expense rate21 %21 %21 %
State tax, net of federal benefit— %(2)%%
Research tax credits(24)%20 %14 %
Share compensation(53)%24 %18 %
Other— %(1)%%
Foreign rate differential(12)%(34)%(32)%
Change in valuation allowance72 %(49)%(15)%
Withholding taxes%(4)%(1)%
Effective tax rate%(25)%%
Summary of Reconciliation of Beginning and Ending Amounts of Unrecognized Tax Benefits
A reconciliation of the beginning and ending amounts of unrecognized tax benefits is as follows (in thousands):
May 3, 2025April 27, 2024
Beginning gross unrecognized tax benefits $4,574 $2,865 
Additions for tax positions taken in the current year5,1961,988 
Subtractions for tax positions taken in the prior year(278)(210)
Lapses in statute of limitations(52)(69)
Ending gross unrecognized tax benefits $9,440 $4,574 
v3.25.2
Net Income (Loss) Per Share (Tables)
12 Months Ended
May 03, 2025
Earnings Per Share [Abstract]  
Summary of Net Income (Loss) Per Share, Basic and Diluted
Net income (loss) per share was determined as follows for the years presented (in thousands, except per share amounts):
Year Ended
May 3, 2025April 27, 2024April 29, 2023
Numerator:
Net income (loss)$52,183 $(28,369)$(16,547)
Denominator:
Weighted-average shares outstanding used in basic calculation167,505 155,091 146,556 
Effect of dilutive shares
Share-based compensation awards10,611 — — 
Customer Warrant3,042 — — 
Weighted-average shares outstanding used in diluted calculation181,158 155,091 146,556 
Net income (loss) per share attributable to ordinary shareholders
Basic$0.31 $(0.18)$(0.11)
Diluted$0.29 $(0.18)$(0.11)
Summary of Potentially Dilutive Securities Outstanding The following potentially dilutive securities outstanding have been excluded from the computations of diluted weighted average shares outstanding for the years ended May 3, 2025, April 27, 2024 and April 29, 2023:
Year Ended
May 3, 2025April 27, 2024April 29, 2023
Share-based compensation awards3,349 16,777 15,194 
Customer Warrant— 4,080 4,080 
3,349 20,857 19,274 
v3.25.2
Segment and Geographic Information (Tables)
12 Months Ended
May 03, 2025
Segment Reporting [Abstract]  
Schedule of Segment Expenses and Other Segment Expenses The table below provides information about the Company’s revenue, significant segment expenses and other segment expenses (in thousands):
Year Ended
May 3, 2025April 27, 2024April 29, 2023
Revenue$436,775 $192,970 $184,193 
Less:
Cost of revenue153,866 73,538 78,000 
Personnel related expenses95,269 69,630 59,089 
Share-based compensation76,160 37,890 22,883 
Other segment items*59,297 40,281 40,768 
Net income (loss)$52,183 $(28,369)$(16,547)
Summary of Revenue Disaggregated by Primary Geographical Market
The following table summarizes revenue disaggregated by primary geographical market based on destination of shipment for products, and location of contracting entity for IP and engineering services, which may differ from the end customer’s principal offices (in thousands):
Year Ended
May 3, 2025April 27, 2024April 29, 2023
Hong Kong$243,727 $70,162 $9,646 
United States65,097 49,569 44,253 
Mainland China80,055 28,264 96,935 
Taiwan3,624 21,286 5,363 
Rest of World44,272 23,689 27,997 
$436,775 $192,970 $184,194 
Summary of Long-Lived Assets Disaggregated by Physical Location
The following table presents long-lived assets information based on the physical location of the assets by geographic region (in thousands):
May 3, 2025April 27, 2024
Property and equipment, net:
Taiwan$38,501 $24,874 
United States12,793 11,150 
Hong Kong8,047 5,208 
Mainland China4,290 2,433 
$63,631 $43,665 
v3.25.2
Significant Accounting Policies - Schedule of Estimated Useful Lives by Asset Category (Details)
May 03, 2025
Computer equipment and software  
Property, Plant and Equipment [Line Items]  
Useful Life (in years) 3 years
Laboratory equipment  
Property, Plant and Equipment [Line Items]  
Useful Life (in years) 5 years
Production equipment | Minimum  
Property, Plant and Equipment [Line Items]  
Useful Life (in years) 2 years
Production equipment | Maximum  
Property, Plant and Equipment [Line Items]  
Useful Life (in years) 7 years
Leasehold improvements  
Property, Plant and Equipment [Line Items]  
Useful Life (in years) 5 years
v3.25.2
Significant Accounting Policies - Narratives (Details)
12 Months Ended
May 03, 2025
segment
Accounting Policies [Abstract]  
Operating segments 1
Reportable segments 1
v3.25.2
Concentrations (Details) - Customer Concentration Risk
12 Months Ended
May 03, 2025
Apr. 27, 2024
Apr. 29, 2023
Accounts Receivable | Customer A      
Concentration Risk [Line Items]      
Concentration risk (as a percent) 86.00% 53.00%  
Accounts Receivable | Customer B      
Concentration Risk [Line Items]      
Concentration risk (as a percent)   23.00%  
Revenue | Customer A      
Concentration Risk [Line Items]      
Concentration risk (as a percent) 67.00% 39.00% 46.00%
Revenue | Customer B      
Concentration Risk [Line Items]      
Concentration risk (as a percent)   15.00%  
Revenue | Customer C      
Concentration Risk [Line Items]      
Concentration risk (as a percent)     13.00%
Revenue | Customer D      
Concentration Risk [Line Items]      
Concentration risk (as a percent)     12.00%
v3.25.2
Revenue Recognition - Narrative (Details) - USD ($)
$ / shares in Units, $ in Thousands, shares in Millions
12 Months Ended
May 03, 2025
Apr. 27, 2024
Apr. 29, 2023
Apr. 30, 2022
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]        
Contract asset balance $ 9,900 $ 22,300    
Increase (decrease) in contract assets (12,400)      
Deferred revenue balance 1,500 4,000    
Increase (decrease) in deferred revenue (2,500)      
Previously deferred revenue recognized 3,900 4,100 $ 1,200  
Unsatisfied performance obligation, amount 4,800      
Previously satisfied performance obligation, amount $ 1,100      
Number of shares called by warrant (in shares)       4.1
Exercise of warrants, price per share (in US dollars per share) $ 10.74     $ 10.74
Exercise period of warrant (in years)       7 years
Maximum aggregate payments over contract term       $ 201,000
Grant date fair value of warrant (in US dollars per share) $ 4.65      
Warrant contra revenue $ 13,186 $ 3,925 $ 1,220  
Customer Warrant        
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]        
Vested (in shares) 4.1 1.1    
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2025-05-04        
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]        
Revenue, remaining performance obligation, period (in years) 1 year      
v3.25.2
Revenue Recognition - Schedule of Weighted-Average Assumptions used in Black-Scholes Option Pricing Model (Details)
May 03, 2025
yr
$ / shares
Apr. 30, 2022
$ / shares
Fair Value Measurement Inputs and Valuation Techniques [Line Items]    
Fair value per ordinary share (in US dollars per share) | $ / shares $ 10.74 $ 10.74
Expected volatility    
Fair Value Measurement Inputs and Valuation Techniques [Line Items]    
Warrants outstanding, measurement input (as a percent) 0.4000  
Weighted-average expected term (in years)    
Fair Value Measurement Inputs and Valuation Techniques [Line Items]    
Warrants outstanding, measurement input (as a percent) | yr 7  
Risk-free interest rate    
Fair Value Measurement Inputs and Valuation Techniques [Line Items]    
Warrants outstanding, measurement input (as a percent) 0.0141  
Dividend yield    
Fair Value Measurement Inputs and Valuation Techniques [Line Items]    
Warrants outstanding, measurement input (as a percent) 0  
v3.25.2
Fair Value Measurements (Details) - USD ($)
$ in Thousands
12 Months Ended
May 03, 2025
Apr. 27, 2024
Apr. 29, 2023
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]      
Interest income $ 18,800 $ 15,300 $ 4,700
Fair Value, Recurring      
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]      
Total cash equivalents and short-term investments 408,183 400,236  
Fair Value, Recurring | Certificates of deposit      
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]      
Certificates of deposit 195,010 343,061  
Level 1 | Fair Value, Recurring      
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]      
Total cash equivalents and short-term investments 148,036 57,175  
Level 1 | Fair Value, Recurring | Certificates of deposit      
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]      
Certificates of deposit 0 0  
Level 2 | Fair Value, Recurring      
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]      
Total cash equivalents and short-term investments 260,147 343,061  
Level 2 | Fair Value, Recurring | Certificates of deposit      
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]      
Certificates of deposit 195,010 343,061  
Level 3 | Fair Value, Recurring      
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]      
Total cash equivalents and short-term investments 0 0  
Level 3 | Fair Value, Recurring | Certificates of deposit      
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]      
Certificates of deposit 0 0  
Money market funds | Fair Value, Recurring      
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]      
Money market funds 148,036 57,175  
Money market funds | Level 1 | Fair Value, Recurring      
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]      
Money market funds 148,036 57,175  
Money market funds | Level 2 | Fair Value, Recurring      
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]      
Money market funds 0 0  
Money market funds | Level 3 | Fair Value, Recurring      
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]      
Money market funds 0 $ 0  
Certificates of deposit | Fair Value, Recurring      
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]      
Money market funds 65,137    
Certificates of deposit | Level 1 | Fair Value, Recurring      
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]      
Money market funds 0    
Certificates of deposit | Level 2 | Fair Value, Recurring      
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]      
Money market funds 65,137    
Certificates of deposit | Level 3 | Fair Value, Recurring      
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]      
Money market funds $ 0    
v3.25.2
Supplemental Financial Information - Schedule of Inventories (Details) - USD ($)
$ in Thousands
May 03, 2025
Apr. 27, 2024
Organization, Consolidation and Presentation of Financial Statements [Abstract]    
Raw materials $ 12,734 $ 9,415
Work in process 24,583 7,470
Finished goods 52,712 9,022
Inventories $ 90,029 $ 25,907
v3.25.2
Supplemental Financial Information - Schedule of Property and Equipment, Net (Details) - USD ($)
$ in Thousands
May 03, 2025
Apr. 27, 2024
Property, Plant and Equipment [Line Items]    
Property and equipment, gross $ 107,834 $ 72,394
Less: accumulated depreciation and amortization (44,203) (28,729)
Property and equipment, net 63,631 43,665
Production equipment    
Property, Plant and Equipment [Line Items]    
Property and equipment, gross 44,789 27,608
Computer equipment and software    
Property, Plant and Equipment [Line Items]    
Property and equipment, gross 27,901 18,271
Laboratory equipment    
Property, Plant and Equipment [Line Items]    
Property and equipment, gross 21,944 19,840
Leasehold improvements    
Property, Plant and Equipment [Line Items]    
Property and equipment, gross 3,222 2,525
Others    
Property, Plant and Equipment [Line Items]    
Property and equipment, gross 291 534
Construction in progress    
Property, Plant and Equipment [Line Items]    
Property and equipment, gross $ 9,687 $ 3,616
v3.25.2
Supplemental Financial Information - Narrative (Details) - USD ($)
$ in Thousands
12 Months Ended
May 03, 2025
Apr. 27, 2024
Apr. 29, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]      
Depreciation and amortization $ 21,938 $ 13,771 $ 9,514
Total asset impairment charges $ 873 $ 765 $ 2,407
v3.25.2
Supplemental Financial Information - Schedule of Accrued Expenses and Other Current Liabilities (Details) - USD ($)
$ in Thousands
May 03, 2025
Apr. 27, 2024
Organization, Consolidation and Presentation of Financial Statements [Abstract]    
Accrued expenses $ 12,202 $ 8,832
Accruals relating to inventory purchases 10,164 778
Current payables relating to purchases of property and equipment $ 8,420 $ 5,950
Operating Lease, Liability, Current, Statement of Financial Position [Extensible Enumeration] Other current liabilities Other current liabilities
Current portion of operating lease liabilities $ 3,342 $ 2,741
Other 1,328 3,902
Other current liabilities $ 35,456 $ 22,203
v3.25.2
Supplemental Financial Information - Schedule of Other Noncurrent Liabilities (Details) - USD ($)
$ in Thousands
May 03, 2025
Apr. 27, 2024
Organization, Consolidation and Presentation of Financial Statements [Abstract]    
Non-current payables relating to purchases of property and equipment $ 5,762 $ 4,950
Other non-current liabilities 1,509 1,031
Other non-current liabilities $ 7,271 $ 5,981
v3.25.2
Commitment and Contingencies - Schedule of Non-Cancelable Purchase Obligations (Details)
$ in Thousands
May 03, 2025
USD ($)
Long-Term Purchase Commitment [Line Items]  
2026 $ 46,470
2027 13,241
2028 4,150
2029 350
Total unconditional purchase commitments 64,211
Purchase Commitments to Manufacturing Vendors  
Long-Term Purchase Commitment [Line Items]  
2026 34,675
2027 5,013
2028 3,800
2029 0
Total unconditional purchase commitments 43,488
Technology License Fees  
Long-Term Purchase Commitment [Line Items]  
2026 11,795
2027 8,228
2028 350
2029 350
Total unconditional purchase commitments $ 20,723
v3.25.2
Commitments and Contingencies - Narrative (Details)
$ in Millions
12 Months Ended
May 03, 2025
USD ($)
Long-Term Purchase Commitment [Line Items]  
Term of purchase commitment 5 years
Standard product warranty (in years) 1 year
Inventories  
Long-Term Purchase Commitment [Line Items]  
Purchase obligations within the next one year $ 30.3
Purchase Commitments to Manufacturing Vendors  
Long-Term Purchase Commitment [Line Items]  
Purchase commitments, next five years 13.2
Refundable deposits 8.1
Refundable deposits recorded in prepaid expenses and other current assets 2.2
Refundable deposits recorded in other non-current assets $ 5.9
v3.25.2
Ordinary Shares (Details)
shares in Thousands
May 03, 2025
vote
$ / shares
shares
Apr. 27, 2024
$ / shares
shares
Equity [Abstract]    
Common stock authorized (in shares) 1,000,000 1,000,000
Common stock, par value (in US dollars per share) | $ / shares $ 0.00005 $ 0.00005
Convertible preferred shares, shares authorized (in shares) 50,000  
Common stock, number of votes per share | vote 1  
v3.25.2
Share Incentive Plan - Narrative (Details) - USD ($)
$ / shares in Units, shares in Millions, $ in Millions
1 Months Ended 12 Months Ended
Jan. 31, 2022
Dec. 31, 2021
May 03, 2025
Apr. 27, 2024
Apr. 29, 2023
Apr. 30, 2022
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]            
Total intrinsic value of options exercised during period     $ 130.5 $ 36.2 $ 22.2  
Weighted average grant date fair value of options vested (in US dollars per share)     $ 1.64 $ 1.52 $ 1.41  
Total grant date fair value of options vested     $ 6.8 $ 13.3 $ 15.6  
Unrecognized compensation expense, options     $ 0.1      
Options            
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]            
Compensation expense, amortization period     2 months 15 days      
Restricted Stock Units (RSUs)            
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]            
Compensation expense, amortization period     2 years 7 months 28 days      
Unrecognized compensation expense     $ 318.6      
Grants in period (in shares)     3.9 5.4 5.5  
Weighted average grant (in US dollars per share)     $ 33.88 $ 16.11 $ 11.66 $ 10.26
Weighted-Average Remaining Contractual Term     1 year 4 months 20 days 1 year 6 months 7 days 1 year 7 months 24 days 1 year 7 months 24 days
Aggregate intrinsic value     $ 458.1 $ 188.2 $ 63.2 $ 45.6
Phantom Share Units (PSUs)            
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]            
Unrecognized compensation expense     $ 17.1      
Grants in period (in shares)     0.2      
Weighted average grant (in US dollars per share)     $ 43.70      
Weighted-Average Remaining Contractual Term     2 years 6 months      
Aggregate intrinsic value     $ 10.1      
Phantom Share Units (PSUs) | Minimum            
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]            
Vesting percentage     0.00%      
Phantom Share Units (PSUs) | Maximum            
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]            
Vesting percentage     200.00%      
Achievement PSUs            
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]            
Awards vesting term     3 years      
Vesting percentage     25.00%      
Employee Stock            
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]            
Ordinary shares reserved for issuance (in shares) 3.8          
Contribution rate not to exceed 15.00%          
Look-back period 24 months          
Percent of fair market value on purchase date 85.00%          
Offering period 2 years          
Purchase period (in months) 6 months          
Shares issued during period (in shares)     0.2 0.3 0.2  
Number of shares available for issuance (in shares)     6.0      
2015 Stock Plan            
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]            
Ordinary shares reserved for issuance (in shares)           26.0
Option term     10 years      
Estimated fair value, percentage     100.00%      
Awards vesting term     4 years      
2015 Stock Plan | Tranche One, First Anniversary of Issuance Date            
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]            
Vesting percentage     25.00%      
2015 Stock Plan | Tranche Two, Per Month Thereafter            
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]            
Vesting percentage     2.083%      
2021 Long-Term Incentive Plan            
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]            
Ordinary shares reserved for issuance (in shares)   19.9 18.9      
Awards vesting term   4 years        
v3.25.2
Share Incentive Plan - Summary of Information Related to Share Option Activity (Details) - USD ($)
$ / shares in Units, shares in Millions, $ in Millions
12 Months Ended
May 03, 2025
Apr. 27, 2024
Apr. 29, 2023
Apr. 30, 2022
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding [Roll Forward]        
Beginning balance (in shares) 6.4 8.9 11.4  
Options exercised and vested (in shares) (2.9) (2.3) (2.2)  
Options canceled/forfeited (in shares) 0.0 (0.2) (0.2)  
Ending balance (in shares) 3.5 6.4 8.9 11.4
Options vested or expected to vest (in shares) 3.5      
Options exercisable (in shares) 3.5      
Weighted-Average Exercise Price        
Beginning balance (in US dollars per share) $ 1.97 $ 2.02 $ 1.94  
Options exercised and vested (in US dollars per share) 1.64 1.98 1.48  
Options canceled/forfeited (in US dollars per share) 4.58 4.64 3.34  
Ending balance (in US dollars per share) 2.23 $ 1.97 $ 2.02 $ 1.94
Options vested or expected to vest (in US dollars per share) 2.23      
Options exercisable (in US dollars per share) $ 2.21      
Weighted-Average Remaining Contractual Term and Aggregate Intrinsic Value        
Weighted-average remaining contractual term, options outstanding 4 years 9 months 14 days 5 years 3 months 18 days 6 years 2 months 19 days 7 years 1 month 13 days
Weighted-average remaining contractual term, options vested or expected to vest 4 years 9 months 14 days      
Weighted-average remaining contractual term, options exercisable 4 years 9 months 10 days      
Aggregate intrinsic value, options outstanding, beginning balance $ 106.5 $ 0.1 $ 103.4  
Aggregate intrinsic value, options outstanding, ending balance 162.8 $ 106.5 $ 0.1 $ 103.4
Aggregate intrinsic value, options vested or expected to vest 162.8      
Aggregate intrinsic value, options exercisable $ 161.6      
v3.25.2
Share Incentive Plan - Summary of RSU Activity (Details) - Restricted Stock Units (RSUs) - USD ($)
$ / shares in Units, shares in Millions, $ in Millions
12 Months Ended
May 03, 2025
Apr. 27, 2024
Apr. 29, 2023
Apr. 30, 2022
Number of shares (in millions)        
Beginning balance (in shares) 10.1 7.8 4.1  
Granted (in shares) 3.9 5.4 5.5  
Vested (in shares) (4.0) (2.6) (1.4)  
Canceled/forfeited (in shares) (0.6) (0.4) (0.4)  
Ending balance (in shares) 9.5 10.1 7.8 4.1
Expected to vest (in shares) 9.5      
Weighted-Average Grant Date Fair Value        
Beginning balance (in US dollars per share) $ 16.11 $ 11.66 $ 10.26  
Granted (in US dollars per share) 59.10 20.08 12.34  
Vested (in US dollars per share) 15.53 11.98 10.17  
Canceled/forfeited (in US dollars per share) 20.05 11.49 10.80  
Ending balance (in US dollars per share) 33.88 $ 16.11 $ 11.66 $ 10.26
Expected to vest (in US dollars per share) $ 33.88      
Weighted-Average Remaining Contractual Term and Aggregate Intrinsic Value        
Weighted-Average Remaining Contractual Term 1 year 4 months 20 days 1 year 6 months 7 days 1 year 7 months 24 days 1 year 7 months 24 days
Weighted-average remaining contractual term of RSUs expected to vest 1 year 4 months 20 days      
Aggregate intrinsic value $ 458.1 $ 188.2 $ 63.2 $ 45.6
Aggregate intrinsic value of RSUs expected to vest $ 458.1      
v3.25.2
Share Incentive Plan - Summary of Weighted-Average Assumptions of ESPP (Details) - Employee Stock - $ / shares
12 Months Ended
May 03, 2025
Apr. 27, 2024
Apr. 29, 2023
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]      
Grant date fair value $ 10.51 $ 6.04 $ 4.27
Expected volatility 74.99% 56.13% 34.00%
Expected term (in years) 1 year 2 months 4 days 1 year 3 months 29 days 11 months 4 days
Risk-free interest rate 4.74% 3.40% 1.54%
Expected dividend yield 0.00% 0.00% 0.00%
v3.25.2
Share Incentive Plan - Summary of Share-Based Compensation Expense (Details) - USD ($)
$ in Thousands
12 Months Ended
May 03, 2025
Apr. 27, 2024
Apr. 29, 2023
Share-based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]      
Share-based compensation $ 77,355 $ 39,022 $ 23,516
Cost of revenue      
Share-based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]      
Share-based compensation 1,194 1,131 634
Research and development      
Share-based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]      
Share-based compensation 41,930 21,359 13,326
Selling, general and administrative      
Share-based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]      
Share-based compensation $ 34,231 $ 16,532 $ 9,556
v3.25.2
Leases - Narrative (Details)
May 03, 2025
Lessee, Lease, Description [Line Items]  
Weighted average remaining lease term (in years) 4 years 11 months 19 days
Weighted average discount rate used for operating leases (as a percent) 6.34%
Minimum  
Lessee, Lease, Description [Line Items]  
Lease term 1 year
Maximum  
Lessee, Lease, Description [Line Items]  
Lease term 6 years
v3.25.2
Leases - Lease Expense and Supplemental Cash Flow Information (Details) - USD ($)
$ in Thousands
12 Months Ended
May 03, 2025
Apr. 27, 2024
Leases [Abstract]    
Operating lease expenses $ 4,186 $ 3,855
Cash paid for amounts included in the measurement of operating lease liabilities 3,961 3,495
Right-of-use assets obtained in exchange for lease obligation $ 5,178 $ 978
v3.25.2
Leases - Aggregate Future Lease Payments (Details)
$ in Thousands
May 03, 2025
USD ($)
Leases [Abstract]  
2026 $ 4,092
2027 3,515
2028 3,496
2029 3,425
2030 2,824
Thereafter 1,199
Total lease payments 18,551
Less: Interest 2,516
Present value of lease liabilities $ 16,035
v3.25.2
Income Taxes - Schedule of Income (Loss) Before Provision for Income Taxes (Details) - USD ($)
$ in Thousands
12 Months Ended
May 03, 2025
Apr. 27, 2024
Apr. 29, 2023
Income Tax Disclosure [Abstract]      
United States $ 13,795 $ 8,611 $ 4,469
International 41,075 (31,356) (22,383)
Income (loss) before income taxes $ 54,870 $ (22,745) $ (17,914)
v3.25.2
Income Taxes - Schedule of Components of Income Tax Expenses (Details) - USD ($)
$ in Thousands
12 Months Ended
May 03, 2025
Apr. 27, 2024
Apr. 29, 2023
Current      
Federal $ 0 $ 2 $ (24)
State 12 3 2
International 2,253 1,484 762
Total current tax expense 2,265 1,489 740
Deferred      
Federal 0 3,092 (2,005)
State 0 359 (218)
International 423 684 116
Total deferred tax expense (benefit) 423 4,135 (2,107)
Total tax expense (benefit) $ 2,687 $ 5,624 $ (1,367)
v3.25.2
Income Taxes - Schedule of Significant Items Comprising the Company's Deferred Taxes (Details) - USD ($)
$ in Thousands
May 03, 2025
Apr. 27, 2024
Apr. 29, 2023
Apr. 30, 2022
Deferred tax assets:        
Accrued expense $ 1,904 $ 1,063    
Net operating losses 28,557 4,443    
Research and development credits 35,641 15,990    
Share compensation 3,667 2,310    
Lease liability 3,063 3,154    
Intangibles 141 157    
Others 11 0    
Total deferred tax assets 72,984 27,117    
Deferred tax liabilities        
Property and equipment basis (1,963) (1,774)    
Right of use assets (2,890) (2,980)    
Others 0 (8)    
Total deferred tax liabilities (4,853) (4,762)    
Valuation allowance (69,456) (23,258) $ (9,306) $ (5,170)
Net deferred taxes $ (1,325) $ (903)    
v3.25.2
Income Taxes - Narrative (Details) - USD ($)
12 Months Ended
May 03, 2025
Apr. 27, 2024
Apr. 29, 2023
Apr. 30, 2022
Income Tax Contingency [Line Items]        
Valuation allowance $ 69,456,000 $ 23,258,000 $ 9,306,000 $ 5,170,000
Increase in valuation allowance 46,197,000 13,952,000 $ 4,136,000  
Research and development credits 35,641,000 15,990,000    
Foreign tax credit carryover 0      
Undistributed foreign earnings 47,100,000      
Potential benefits 9,400,000 $ 4,600,000    
Domestic Tax Jurisdiction        
Income Tax Contingency [Line Items]        
NOL carryforwards 130,700,000      
Research and development credits 29,200,000      
State and Local Jurisdiction        
Income Tax Contingency [Line Items]        
NOL carryforwards 15,400,000      
Research and development credits $ 19,000,000      
v3.25.2
Income Taxes - Summary of Valuation Allowance (Details) - USD ($)
$ in Thousands
12 Months Ended
May 03, 2025
Apr. 27, 2024
Apr. 29, 2023
Deferred Tax Assets, Valuation Allowance [Roll Forward]      
Valuation allowance, beginning balance $ 23,258 $ 9,306 $ 5,170
Additions 46,197 13,952 4,136
Valuation allowance, ending balance $ 69,456 $ 23,258 $ 9,306
v3.25.2
Income Taxes - Reconciliation of Statutory Rate and Effective Tax Rate (Details)
12 Months Ended
May 03, 2025
Apr. 27, 2024
Apr. 29, 2023
Income Tax Disclosure [Abstract]      
Statutory federal tax expense rate 21.00% 21.00% 21.00%
State tax, net of federal benefit 0.00% (2.00%) 1.00%
Research tax credits (24.00%) 20.00% 14.00%
Share compensation (53.00%) 24.00% 18.00%
Other 0.00% (1.00%) 1.00%
Foreign rate differential (12.00%) (34.00%) (32.00%)
Change in valuation allowance 72.00% (49.00%) (15.00%)
Withholding taxes 1.00% (4.00%) (1.00%)
Effective tax rate 5.00% (25.00%) 8.00%
v3.25.2
Income Taxes - Reconciliation of Beginning and Ending Amounts of Unrecognized Tax Benefits (Details) - USD ($)
$ in Thousands
12 Months Ended
May 03, 2025
Apr. 27, 2024
Unrecognized Tax Benefits [Roll Forward]    
Beginning gross unrecognized tax benefits $ 4,574 $ 2,865
Additions for tax positions taken in the current year 5,196 1,988
Subtractions for tax positions taken in the prior year (278) (210)
Lapses in statute of limitations (52) (69)
Ending gross unrecognized tax benefits $ 9,440 $ 4,574
v3.25.2
Net Income (Loss) Per Share - Schedule of Net Loss Per Share, Basic and Diluted (Details) - USD ($)
$ / shares in Units, shares in Thousands, $ in Thousands
12 Months Ended
May 03, 2025
Apr. 27, 2024
Apr. 29, 2023
Numerator:      
Net income (loss) $ 52,183 $ (28,369) $ (16,547)
Denominator:      
Weighted-average shares outstanding used in basic calculation (in shares) 167,505 155,091 146,556
Effect of dilutive shares      
Share-based compensation awards 10,611 0 0
Customer Warrant 3,042 0 0
Weighted-average shares outstanding used in diluted calculation - diluted (in shares) 181,158 155,091 146,556
Net income (loss) per share attributable to ordinary shareholders      
Basic (in US dollars per share) $ 0.31 $ (0.18) $ (0.11)
Diluted (in US dollars per share) $ 0.29 $ (0.18) $ (0.11)
v3.25.2
Net Income (Loss) Per Share - Schedule of Potentially Dilutive Securities Outstanding (Details) - shares
shares in Thousands
12 Months Ended
May 03, 2025
Apr. 27, 2024
Apr. 29, 2023
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]      
Antidilutive securities excluded from computation of earnings per share (in shares) 3,349 20,857 19,274
Share-based compensation awards      
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]      
Antidilutive securities excluded from computation of earnings per share (in shares) 3,349 16,777 15,194
Customer Warrant      
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]      
Antidilutive securities excluded from computation of earnings per share (in shares) 0 4,080 4,080
v3.25.2
Segment and Geographic Information - Schedule of Segment Expenses and Other Segment Expenses (Details) - USD ($)
$ in Thousands
12 Months Ended
May 03, 2025
Apr. 27, 2024
Apr. 29, 2023
Segment Reporting Information [Line Items]      
Revenue $ 436,775 $ 192,970 $ 184,194
Less:      
Cost of revenue 153,866 73,539 78,000
Share-based compensation 77,355 39,022 23,516
Net income (loss) 52,183 (28,369) (16,547)
Reportable Segment      
Segment Reporting Information [Line Items]      
Revenue 436,775 192,970 184,193
Less:      
Cost of revenue 153,866 73,538 78,000
Personnel related expenses 95,269 69,630 59,089
Share-based compensation 76,160 37,890 22,883
Other segment items 59,297 40,281 40,768
Net income (loss) $ 52,183 $ (28,369) $ (16,547)
v3.25.2
Segment and Geographic Information - Narrative (Details)
12 Months Ended
May 03, 2025
segment
Segment Reporting [Abstract]  
Reportable segments 1
v3.25.2
Segment and Geographic Information - Disaggregation of Revenue (Details) - USD ($)
$ in Thousands
12 Months Ended
May 03, 2025
Apr. 27, 2024
Apr. 29, 2023
Disaggregation of Revenue [Line Items]      
Total revenue $ 436,775 $ 192,970 $ 184,194
Hong Kong      
Disaggregation of Revenue [Line Items]      
Total revenue 243,727 70,162 9,646
United States      
Disaggregation of Revenue [Line Items]      
Total revenue 65,097 49,569 44,253
Mainland China      
Disaggregation of Revenue [Line Items]      
Total revenue 80,055 28,264 96,935
Taiwan      
Disaggregation of Revenue [Line Items]      
Total revenue 3,624 21,286 5,363
Rest of World      
Disaggregation of Revenue [Line Items]      
Total revenue $ 44,272 $ 23,689 $ 27,997
v3.25.2
Segment and Geographic Information - Long-Lived Assets Disaggregated by Physical Location (Details) - USD ($)
$ in Thousands
May 03, 2025
Apr. 27, 2024
Segment Reporting Information [Line Items]    
Property and equipment, net $ 63,631 $ 43,665
Taiwan    
Segment Reporting Information [Line Items]    
Property and equipment, net 38,501 24,874
United States    
Segment Reporting Information [Line Items]    
Property and equipment, net 12,793 11,150
Hong Kong    
Segment Reporting Information [Line Items]    
Property and equipment, net 8,047 5,208
Mainland China    
Segment Reporting Information [Line Items]    
Property and equipment, net $ 4,290 $ 2,433