LATTICE SEMICONDUCTOR CORP Segments Disclosure
ASC 280, Segment Reporting, establishes standards for the manner in which companies report financial information about operating segments, products, services, geographic areas and major customers. Operating segments are defined as components of an entity for which separate financial information is available and that is regularly reviewed by the Chief Operating Decision Maker (“CODM”) in deciding how to allocate resources to an individual segment and in assessing performance. The Company’s CODM is its Chief Executive Officer.
As of January 3, 2026, we have determined that the Company operates in a operating and reportable segment: the core Lattice business, which includes silicon-based and silicon-enabling products, evaluation boards, development hardware, and related intellectual property licensing, services, and sales. Our CODM reviews operating results and financial information presented on a consolidated basis for purposes of making operating decisions, allocating resources, and evaluating financial performance.
The following table sets forth the Company’s revenue, significant expenses, and net income by its single operating and reportable segment:
| Year Ended | ||||||||||||
| January 3, | December 28, | December 30, | ||||||||||
| (In thousands) | 2026 | 2024 | 2023 | |||||||||
| Revenue | $ | 523,262 | $ | 509,401 | $ | 737,154 | ||||||
| Cost of revenue | $ | 166,319 | $ | 169,001 | $ | 222,484 | ||||||
| Gross margin | $ | 356,943 | $ | 340,400 | $ | 514,670 | ||||||
| Total operating expenses | $ | 345,711 | $ | 305,943 | $ | 302,400 | ||||||
| Net income | $ | 3,084 | $ | 61,131 | $ | 259,061 | ||||||
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Historical Timeline
| Fiscal Year | Filed | |
|---|---|---|
| 2026 | Feb 13, 2026 | Showing above |
| 2024 | Feb 14, 2025 | |
| 2018 | Feb 26, 2019 | |
| 2017 | Mar 14, 2018 | |
| 2016 | Mar 1, 2017 | |
About Segments Disclosures
Segment disclosures break a company into its reportable operating units, revealing revenue, profit, and asset allocation that consolidated financial statements obscure. Under ASC 280, segments must match how the chief operating decision maker views the business, providing a window into internal management structure and resource allocation priorities.
Key signals: compare segment margins to identify which units drive profitability and which destroy value. Watch for changes in the number of reportable segments — segment aggregation or disaggregation often coincides with strategic shifts or attempts to obscure declining performance. Intersegment elimination patterns reveal internal pricing practices. The reconciliation between segment totals and consolidated figures exposes corporate overhead allocation and unallocated items. Geographic revenue concentration highlights regulatory and currency exposure. Compare segment-level capital expenditure against segment revenue to assess where management is investing for future growth versus harvesting existing assets.