Related Party - Topcon	3 Months Ended
Apr. 04, 2026
Related Party Transactions [Abstract]
Related Party - Topcon	4. Related Party - Topcon As of April 4, 2026, Topcon holds a 9.3% voting interest in the Company. It currently does not have significant influence over the Company’s operations. Topcon resells certain of our products as our exclusive distributor in certain international regions. At the same time, the Company also purchases certain raw materials from Topcon. During the three months ended April 4, 2026, the Company’s revenues related to Topcon amounted to approximately $3.2 million, including $0.4 million in recognized exclusive distribution rights revenue. During the three months ended March 29, 2025, the Company’s revenues related to Topcon amounted to approximately $3.6 million, including $0.4 million in recognized exclusive distribution rights revenue. The Company’s purchases from Topcon during the three months ended April 4, 2026 amounted to approximately $0.3 million. As of April 4, 2026, the amounts receivable from and payable to Topcon were $1.6 million and $0.3 million, respectively. As of January 3, 2026, the amounts receivable from and payable to Topcon were $1.9 million and $0.1 million, respectively.

Related Party - Topcon

3 Months Ended

Apr. 04, 2026

4. Related Party - Topcon

As of April 4, 2026, Topcon holds a 9.3% voting interest in the Company. It currently does not have significant influence over the Company’s operations.

Topcon resells certain of our products as our exclusive distributor in certain international regions. At the same time, the Company also purchases certain raw materials from Topcon. During the three months ended April 4, 2026, the Company’s revenues related to Topcon amounted to approximately $3.2 million, including $0.4 million in recognized exclusive distribution rights revenue. During the three months ended March 29, 2025, the Company’s revenues related to Topcon amounted to approximately $3.6 million, including $0.4 million in recognized exclusive distribution rights revenue. The Company’s purchases from Topcon during the three months ended April 4, 2026 amounted to approximately $0.3 million. As of April 4, 2026, the amounts receivable from and payable to Topcon were $1.6 million and $0.3 million, respectively. As of January 3, 2026, the amounts receivable from and payable to Topcon were $1.9 million and $0.1 million, respectively.

- Definition

The entire disclosure for related party transactions. Examples of related party transactions include transactions between (a) a parent company and its subsidiary; (b) subsidiaries of a common parent; (c) and entity and its principal owners; and (d) affiliates.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 850
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-Name Accounting Standards Codification
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Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
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Reference 3: http://www.xbrl.org/2003/role/disclosureRef
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Reference 4: http://www.xbrl.org/2003/role/disclosureRef
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Reference 5: http://www.xbrl.org/2003/role/disclosureRef
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Reference 6: http://www.xbrl.org/2003/role/disclosureRef
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Reference 7: http://www.xbrl.org/2003/role/disclosureRef
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Reference 8: http://www.xbrl.org/2003/role/disclosureRef
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Reference 9: http://www.xbrl.org/2003/role/disclosureRef
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Reference 10: http://www.xbrl.org/2003/role/disclosureRef
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Reference 11: http://www.xbrl.org/2003/role/disclosureRef
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+ Details

IRIDEX CORP 10-Q